TFC71300 - Review of decision: time limits for concluding a review

Childcare Payments Act 2014, section 57(9)

HMRC must notify the person of the conclusion of the review, the reasons for that conclusion and, if the decision is varied, details of any variation.

Childcare Payments Act 2014, section 57(8)

This notification must take place within 30 days of them receiving the request for review or, if they have requested further information, 45 days. HMRC and the person can also agree that a different time limit applies.

Childcare Payments Act 2014, section 57(10)

If HMRC do not notify the person of the conclusion of the review within the applicable time limit, the review will be treated as having concluded that the decision has been upheld. This is to allow the person to begin an appeal if they so wish. HMRC must notify the person if this has happened.