The system of mandatory revisions before appeal is being introduced for tax credit decisions from April 2014 onwards. Clients should not be put off appealing, but instead just need to ask for a mandatory revision/ reconsiderationwhichisaninternalreviewconductedbyHMRC. Iftheclientisstillnothappytheycanthengofor an independent appeal. Click here for our new Benefit Appeals course 2014.
HMRC are reminding clients that if they have to renew their tax credit claim then they should do so by 31/7/2014. Clients who were not on Income Support, JSA(income based), ESA(income related) or State Pension Credit and who don't have a nil award, will get an annual declaration which they need to respond to by completing the annual declaration form or ringing the tax credits helpline. The Tax Credit claim will then be continued from April 2014. If the declaration is late, with reasons amounting to 'good cause' then a continuation of the claims might still be possible.