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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: information or evidence required to carry out a review

TFC71250 | Review of decision: information or evidence required to carry out a review

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

Childcare Payments Act 2014, section 57(7)

If HMRC notify the person that they require further information or evidence to carry out a review, and that information or evidence is not supplied within 15 days of HMRC’s request to the person, the review will proceed without the evidence or information.

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