TFC70100 | Reviews and appeals: introduction

Childcare Payments Act 2014, section 56

Section 56 of the Act allows a person to appeal against an appealable decision.

Requirement for review

Childcare Payments Act 2014, section 56(2)

In order to appeal against a decision, a person must first ask HMRC for a review to be conducted under section 57 of the Act and either have been notified of the outcome, or for the deadline for HMRC to notify the person to have passed without them receiving notification.