SolvedTFC72050 | Right of appeal: introduction
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments Act 2014, section 59
A person may appeal against a decision given by HMRC to the First-tier Tribunal or to the appeal tribunal in Northern Ireland. An appeal tribunal is one which is constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
The Childcare Payments (Appeals) Regulations 2016, regulations (4) to (6) and (7)
regulations (4) to (6) allow TFC cases to be heard in Northern Irish Tribunals
regulation (7) allows HMRC and appellants to settle cases by agreement. When they do so, it will be treated as a tribunal decision with a tribunal hearing the case