Tax Credits Act 2002 section 63

Tax credits appeals etc: temporary modifications

Section 63 sets out temporary modifications to the normal tax credits appeal routes, directing most tax credits appeals away from the standard tax tribunal system and instead to the First-tier Tribunal in Great Britain or the appeal tribunal in Northern Ireland.

• Until the Treasury appoints a day to end these temporary rules, most tax credits appeals (other than employer penalty appeals) go to the First-tier Tribunal in Great Britain or the appeal tribunal in Northern Ireland, rather than through the standard tax tribunal route.
• In Northern Ireland, further appeals from the appeal tribunal go to the Northern Ireland Social Security Commissioner rather than the Upper Tribunal.
• Penalty proceedings in Northern Ireland (other than employer information penalties) are dealt with summarily by the appeal tribunal, following a written information and summons procedure.
• Regulations may apply social security appeals legislation or the Taxes Management Act 1970 settling-by-agreement provisions to these redirected appeals, subject to any prescribed modifications.