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Tax Credits, Child Benefit and Guardian’s Allowance
Notice of appeal against a decision of
HM Revenue and Customs
You should use this form to appeal against a decision made by HM Revenue and Customs (HMRC) about Tax Credit, Child
Benet, Guardians Allowance or Tax-Free Childcare, or 30 hours’ free Childcare. If you need this form in an alternative
format, please see the note on page 6 of this form.
Further guidance to help you ll in this form is available in booklet SSCS5A 'How to appeal against a decision made by
HM Revenue and Customs'. You can download the booklet or nd out where it can be obtained from by visiting the justice
website www.justice.gov.uk
About this form
This form helps you provide all the information the tribunal requires to register your appeal. It will also ensure that your
appeal contains all the necessary details which the law requires.
How to ll in this form
Please use black ink to ll in this form and use BLOCK CAPITALS unless the form tells you not to.
You must complete Sections 1, 2, 5, 6 and 8
If you want to attend a hearing, you must also complete Section 7
If you are appealing on behalf of someone who a court or HMRC has appointed you to act for, you must
also complete Section 3
If you have a representative, you must also complete Section 4
What to include with this form
You must include a copy of the mandatory reconsideration notice which shows the decision you are appealing
against. You do not need to include evidence/information you have already sent to HMRC as they will send it to us as part
of their response.
Section 1 ABOUT THE DECISION YOU ARE APPEALING AGAINST
Does your mandatory reconsideration notice tell you that you
have the right to appeal against the decision?
If No, please ensure you have read the section ‘Can I Appeal?’ in
the booklet SSCS5A ‘How to appeal against a decision made by
HM Revenue and Customs before continuing with this form.
Please tick this box to conrm that you have attached a copy of the
mandatory reconsideration notice with your appeal form.
Now go to Section 2
Yes No
SSCS5 - Notice of appeal against a decision of HM Revenue and Customs (01.19) © Crown copyright 2019
SSCS5
This section is about your mandatory reconsideration notice. This is the letter sent to you by HMRC explaining that
they have looked at your decision again.
Remember to include a copy of your mandatory reconsideration notice with your appeal form.
If you do not do so, we will be unable to register your appeal until this is provided.
Please write here the name of the award or benet you are
appealing about. The name of the benet will be shown on the letter
giving you the decision.
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Section 2 ABOUT YOU
Mr Mrs Miss Ms Other (please specify)
First name(s) Surname
Now go to Section 3
Address
Postcode
Daytime phone number
Mobile phone number
National Insurance number*
letters numbers
letter
Date of birth (DD/MM/YYYY)
/ /
* If you are appealing on behalf of a child or other person and
you have provided their National Insurance number in
Section 3, you do not need to provide your own National
Insurance number.
Section 3 ABOUT A CHILD OR OTHER PERSON YOU ARE APPEALING FOR
First name(s) Surname
Address (if the person’s address is dierent from your own)
Postcode
Are you appealing on behalf of a child or other person
whose aairs you have been appointed to take care of?
Yes If Yes, please tell us about the person below
No If No,
please go to Section 4
Now go to Section 4
Fill in this section if the decision you are appealing against is about your award or benet or the award or benet of a
person you have been appointed by HMRC or a court to take care of. If you are appointed by HMRC or a court to take
charge of another person’s award or benet, you should also record their details in Section 3.
This section is for people who are making an appeal on behalf of someone they have a legal responsibility for. This might be
a parent acting for a child or a person who has been appointed by HMRC or a court to look after the aairs of another adult.
Mr Mrs Miss Ms Other (please specify)
National Insurance number
letters numbers
letter
Date of birth (DD/MM/YYYY)
/ /
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Section 4 ABOUT YOUR REPRESENTATIVE (If you have one)
Do you have a representative?
Yes If Yes, please tell us about the person below
No If No,
please go to Section 5
First name Surname
Name of organisation or of person representing
Address
Postcode
Now go to Section 5
Phone number
If you are being represented by an organisation and you know the
name of the person acting on your behalf, please tell us below
This section is about your representative (if you have one).
By representative we mean someone acting on your behalf in a formal capacity. This might be an organisation like the
Citizens Advice or a welfare rights service or it may be a friend or advisor who knows about Tax Credit, Child Benet or
Guardians Allowance, Tax-Free Childcare or 30 hours’ free Childcare matters. If you name a representative here and give
your signature at Section 8, this will authorise us to deal with your representative about your appeal. If you are unsure
about this, please read the section ‘About Your Representative’ in the guidance booklet SSCS5A.
Mr Mrs Miss Ms Other (please specify)
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Section 5 ABOUT YOUR APPEAL
Grounds for appeal
In this section we need to know why you are appealing. Please write down in your own words the reasons why you
disagree with HMRCs decision. You do not have to use BLOCK CAPITALS in this section if your handwriting is clear. If you
do not complete this section this will delay dealing with your appeal and the appeal form may be returned to you. For
more information on grounds for appeal please refer to the ‘About Your Appeal’ section of the guidance booklet SSCS5A.
Is your appeal in time?
According to the law, your appeal must be received by the tribunal no later than one calendar month after the date the
mandatory reconsideration notice was sent to you. If your appeal is received after this date, it is a late appeal and the
tribunal will need to know why it is late.
Is your appeal late?
Yes If Yes, you must give reasons below why your appeal is late
No If No,
please go to Section 6
If your appeal is late, you must give an explanation why. The tribunal will consider your reasons and can extend the time
limit for you. If you do not give reasons why your appeal is late your appeal form may be sent back to you. Please tell us
below why your apeal is late. You do not need to use BLOCK CAPITALS.
(if necessary, continue on a separate sheet)
HM Revenue and Customs has the right to object to a late appeal. The tribunal will consider any objection they make and
we will let you know the outcome.
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Now go to Section 7
Condentiality
Normally there are only two parties to the appeal, you and HMRC. Clearly HMRC will know all about you.
However, sometimes the dispute you have with HMRC may involve another person.
For example both parents (or another adult) may be claiming Child Benet. In such cases that other person might be
joined as a party to the appeal.
As that other party has a right to see all the evidence submitted as part of the appeal there will be occasions when
certain types of evidence, such as bills or bank statements are received which will include your home address. The other
party to the appeal will have the right to see this evidence. If, however, you do not want the other party to know your
current address (and they do not already know it), you can ask for your address to be kept condential. If you do this, any
piece of evidence received relating to you will be scrutinised by HMCTS sta and will be edited to remove all address
details before it is circulated.
I want my home address to be kept condential.
Yes
No
Section 6 ABOUT YOUR CHOICE OF HEARING
I want to attend a hearing of my appeal If you have ticked this box,
please go to Section 7
I want my appeal decided on the papers If you have ticked this box,
please go to Section 8
Appeals are considered by an independent panel. We will make arrangements for your appeal to be heard by the panel and
you or your representative will be expected to attend the hearing. If, however, you do not wish to attend a hearing you can
ask for your appeal to be decided on the papers. Please tell us below how you would like us to deal with your appeal.
If you change your mind about this, you must tell us as soon as possible as it may be too late to change this once the
hearing has been arranged. For more information, please refer to the ‘About Your Choice of Hearing’ section in the
guidance booklet SSCS5A.
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Section 7 THE HEARING — YOUR NEEDS AND REQUIREMENTS
You only need to answer these questions if you told us in Section 6 that you wanted to attend a hearing. If you have
asked for your appeal to be decided on the papers, please skip this section and go straight to Section 8.
In this section we need to ask you a number of questions to help us arrange a suitable hearing for you. We will try to
accommodate your needs and availability, but it may not always be possible to do this. Please answer questions 1 to 4 to
give us the information we require. If you do not answer some of the questions we will have to contact you again and this
may delay your appeal. You do not have to answer these questions using BLOCK CAPITALS.
Question 1 – Your availability
Tribunal hearings are held Monday to Friday from 10am to 5pm and in our larger hearing centres also on Saturday.
To allow you to attend your hearing, we will try to arrange a time and date in line with your availability. It is important
that you tell us here if there are any days of the week or times of the day when you cannot attend a tribunal or any dates
when you are unavailable because of things like booked holidays and hospital appointments. You should consider your
availability for the six months ahead.
Are you available to attend a hearing at
any time?
Yes
No If No, please tell us when you cannot attend in the box below
Question 2 – Your needs
Please tell us here about any special needs you may have which we need to take into account when arranging your hearing.
This might be things such as hearing loops or disability access.
Do you have any special needs?
Yes If Yes, please tell us about this in the box below
No
Question 3 – Your signer or interpreter and language requirements
Do you require an interpreter or signer to assist you at the hearing?
Yes If Yes,
please tell us the language and dialect required below
No
Language or type of sign language interpreter Dialect
We will arrange for a professional interpreter to be present at the hearing. Please refer to the section ‘Completing
form SSCS5’ in the guidance booklet SSCS5A for more information about interpreters.
Question 4 – Your notice of hearing
We will usually give you at least 14 days’ notice of the date of the hearing. If you agree, we can also give you less than
14 days’ notice. This may allow the hearing to be arranged more quickly if, for example, another hearing is cancelled and
yours can replace it at short notice.
Do you agree to receiving less than 14 days’ notice of a hearing?
Yes No
Now go to Section 8
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Section 8 YOUR SIGNATURE
Signature Date (DD/MM/YYYY)
/ /
Name
If you are a representative signing this form on behalf of the person who is appealing, you must send their signed
authority for you to act on their behalf with this form.
You must sign your appeal form for it to be valid. If you have named a representative in Section 4, your signature will also
give HMCTS your authority to deal with them when they contact us on your behalf.
WHAT TO DO NOW
You need to send your appeal form and a copy of the mandatory reconsideration notice to
HM Courts & Tribunals Service.
If you live in England or Wales send your appeal to:
HMCTS SSCS Appeals Centre
PO Box 1203
BRADFORD
BD1 9WP
If you live in Scotland send your appeal to:
HMCTS SSCS Appeals Centre
PO Box 27080
GLASGOW
G2 9HQ
We will send you a letter to tell you we have received your appeal and explain what happens next.
CHECKLIST
You may nd this checklist useful to help you make sure you have given all the information we need.
I have included a copy of the mandatory reconsideration notice (Section 1)
I have given grounds for my appeal (Section 5)
I have chosen the type of hearing I want (Section 6)
I or my representative have signed my appeal form (Section 8)
Alternative Formats
If you need this form in an alternative format, for example in large print, please call 0300 123 1142 (English language
speakers), or 0300 303 5170 (Welsh language speakers) if you live in England or Wales and 0300 790 6234 if you live in
Scotland.
The Ministry of Justice and HM Courts and Tribunals Service processes personal information about you in the context of
tribunal proceedings.
For details of the standards we follow when processing your data, please visit the following address
https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter
To receive a paper copy of this privacy notice, please call 0300 123 1024/ Textphone 18001 0300 123 1024. If calling from
Scotland, please call 0300 790 6234 Textphone 18001 0300 790 6234.
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