TFC71200 - Review of decision: HMRC’s obligation to review a decision

Childcare Payments Act 2014, section 57(4)

HMRC must review a decision if they receive a request to do so. On review, HMRC can:

Childcare Payments Act 2014, section 57(5)(a)

Uphold the decision;

Childcare Payments Act 2014, section 57(5)(b)

Vary the decision, or;

Childcare Payments Act 2014, section 57(5)(c)

Cancel the decision.

Childcare Payments Act 2014, section 57(6)

When they are carrying out their review, HMRC must take account of any representations which the person has made, provided they have been made at a stage that gives HMRC reasonable time to consider them.