HSTM05100 | Appeals and reviews: introduction

An account holder, or a person who has been appointed to manage a Help-to-Save account on behalf of the account holder, who is issued an appealable decision may appeal against the decision. However that person may not appeal against any decision unless they have first applied for a review of the decision and either they have been notified of the conclusion on the review, or they have not been notified of the conclusion on the review and the 45 day period (unless a different time period is agreed) for notifying the person of that conclusion has ended.

Appeals are made to the First-tier Tribunal (Tax Chamber) in England, Scotland, Wales and Northern Ireland.