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Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC71000 · Reviews and appeals: review of decision: contents

  • TFC71050 · Review of decision: introduction
  • TFC71100 · Review of decision: time limits for asking for a review
  • TFC71150 · Review of decision: requesting a review
  • TFC71200 · Review of decision: HMRC’s obligation to review a decision
  • TFC71250 · Review of decision: information or evidence required to carry out a review
  • TFC71300 · Review of decision: time limits for concluding a review
  • TFC71350 · Review of decision: extension of time limits for applications for review
  1. Reviews and appeals: review of decision: contents
  2. Review of decision: requesting a review

TFC71150 | Review of decision: requesting a review

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments Act 2014, section 57(3)(a)

An application for review must be made in writing.

Childcare Payments Act 2014, section 57(3)(b)

It must contain enough information to identify the person seeking the review and the decision they are appealing against.

Childcare Payments Act 2014, section 57(3)(c)

It must also set out the reasons why they would like the decision to be reviewed.

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