Part 1

Tax credits

Decisions

Review of decisions
21A
1
The Commissioners for Her Majesty’s Revenue and Customs must review any decision within section 38(1) if they receive a written application to do so that identifies the applicant and decision in question, and—
a
that application is received within 30 days of the date of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3), or
b
it is received within such longer period as may be allowed under section 21B.
2
The Commissioners must carry out the review as soon as is reasonably practicable.
3
When the review has been carried out, the Commissioners must give the applicant notice of their conclusion containing sufficient information to enable the applicant to know—
a
the conclusion on the review,
b
if the conclusion is that the decision is varied, details of the variation, and
c
the reasons for the conclusion.
4
The conclusion on the review must be one of the following—
a
that the decision is upheld;
b
that the decision is varied;
c
that the decision is cancelled.
5
Where—
a
the Commissioners notify the applicant of further information or evidence that they may need for carrying out the review, and
b
the information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
Ss. 21A , 21B inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(6) (with art. 1(5))
Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3