TCM0014020 | Appeal stages - Mandatory Reconsideration - initial action

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform.

Members of the public and advisory bodies looking for more information about Mandatory Reconsideration - initial action should go to Tax Credits: detailed information or go to GOV.UK and search for Appeals.

Previous versions of this page are available in The National Archives.

HMRC staff should go to the Customer Services, Benefits and Credits, Tax Credits on the Guidance Hub and search for Mandatory Reconsideration - initial action.