5 Year Time Limit to correct official error

TartanPennySaver

Here's something some people might be able to make use of. An appeal must be lodged within a month of the date of decision (13 months in some cases) but [FONT=&quot]Regulation 3 (3) of The Tax Credits (Official Error) Regulations 2003) [/FONT][FONT=&quot]allows a decision to be revised up to five years after it was made. [/FONT]
HMRC made a mistake on my Tax Credits award by removing the Disability Element when my DLA ended, even though I continued to be entitled due to the length of time I had been on ESA when I had started work. When I eventually found out this shouldn't have happened HMRC insisted I went down the route of lodging an appeal - even though the decision had been made more than 13 months earlier. Predictably they then told the Tribunal Service my appeal was 'out of time' and refused to revise my award.
I refused to accept this and my persistence paid off, resulting in substantial arrears being awarded but only after I had lodged what they termed a 'second tier complaint'.

Icequeen99

TartanPennySaver wrote: »

Here's something some people might be able to make use of. An appeal must be lodged within a month of the date of decision (13 months in some cases) but [FONT=&quot]Regulation 3 (3) of The Tax Credits (Official Error) Regulations 2003) [/FONT][FONT=&quot]allows a decision to be revised up to five years after it was made. [/FONT]
HMRC made a mistake on my Tax Credits award by removing the Disability Element when my DLA ended, even though I continued to be entitled due to the length of time I had been on ESA when I had started work. When I eventually found out this shouldn't have happened HMRC insisted I went down the route of lodging an appeal - even though the decision had been made more than 13 months earlier. Predictably they then told the Tribunal Service my appeal was 'out of time' and refused to revise my award.
I refused to accept this and my persistence paid off, resulting in substantial arrears being awarded but only after I had lodged what they termed a 'second tier complaint'.

Very few people would fall under the Official Error regulations - it takes a very specific situation for it to apply. It is often overlooked by HMRC so it doesn't surprise me you had a battle.

IQ

TartanPennySaver

I agree, but knowing about it can be very worthwhile.