Appeal a benefits decision
Information on how to appeal a benefits decision, a housing benefit decision, a decision by His Majesty’s Revenue and Customs (HMRC) or a Child Maintenance Service decision.
Covid-19
In addition to face to face oral hearings, The Appeals Service (TAS) continues to offer hearings which allow appellants and panel members to take part with the use of teleconference and video technology.
Face to face hearings are taking place in strict compliance with the government guidelines on social distancing at a number of venues including:
- Cleaver House Belfast
- Omagh Library
- Ballybot House, Newry
- Coleraine Enterprise Causeway
- Ballymena Business Development Centre
- The Junction, Dungannon
- Strabane Enterprise Centre
- Hollywell Centre, Londonderry
- The Jethro Centre, Craigavon and some court venues as and when required
TAS will continue to contact appellants by telephone and/or letter when their case is being listed for hearing.
An information booklet is available about what to expect at every stage of the benefits appeals process.
Changes to medical records procedures
In order to make sure compliance with data protection regulations, the Appeals Service (TAS), has now changed the way appellants medical records are requested and held. TAS no longer requests and stores an appellant’s medical records, either from GP surgeries or hospitals.
Appellants are not obligated to provide medical evidence to a tribunal. It is their decision to do so if they feel it helps their appeal, something appellants can continue to seek advice on from representatives/legal advisors.
Appeal a decision
Before you make an appeal, you must first ask the office that made the decision to formally reconsider it. This is known as a Mandatory Reconsideration.
You should contact the appropriate Jobs and Benefits office or Benefits Office that made the decision or download and complete form MR2(NI).
Following this, you will receive a copy of the Mandatory Reconsideration Notice. This is the letter or online notification which confirms the office that made the decision has looked at it again.
If you still wish to appeal against the decision following your Mandatory Reconsideration Notice, you must send your appeal to the Appeals Service.
Appeal form NOA1 (SS)
You can complete online, download and complete appeal form NOA1 (SS) or request a form from the Appeals Service.
Appeal in writing
You can also appeal by writing a letter to the Appeals Service instead of using a form. Your appeal must:
- be in writing
- provide reasons for the appeal
- be signed by you or someone legally authorised to act on your behalf
- include the Mandatory Reconsideration Notice
Time limit for benefit appeals
Your appeal must be received by the Appeals Service within one month from the date of the Mandatory Reconsideration Notice.
If your appeal is late, you must explain why. There is space on the form to do this.
Appeal a Housing Benefit decision
If you are a tenant, Housing Benefit is dealt with by the Northern Ireland Housing Executive. If you are a homeowner, it is dealt with by Land and Property Services.
If you think a decision about your Housing Benefit is wrong, or that important facts or evidence have been overlooked, you should contact the Northern Ireland Housing Executive or Land and Property Services.
Appeal a decision by HMRC
His Majesty's Revenue and Customs (HMRC) is responsible for decisions about:
- Tax Credits
- Child Benefit
- Guardians’ Allowance
If you think a decision is wrong, before you appeal you must first ask HMRC to reconsider its decision. This is known as Mandatory Reconsideration.
Contact HMRC for information on Mandatory Reconsiderations before trying to appeal.
- Form WTC/AP Tax Credits if you think a decision is wrong
- Tax Credits helpline
- Form CH24A Child Benefit or Guardian's Allowance if you think a decision is wrong
- Child Benefit helpline
Following Mandatory Reconsideration you will receive a copy of the Mandatory Reconsideration Notice. This is the letter or online notification which confirms the office that made the decision has looked at it again.
If you still wish to appeal following the Mandatory Reconsideration, you must send your appeal to the Appeals Service.
Appeal form NOA1 (HMRC)
You can complete online, download and complete appeal form NOA1 from HMRC or request a form from the Appeals Service.
Appeal in writing
You can also appeal by writing a letter to the Appeals Service instead of using a form.
Your appeal must:
- be in writing
- provide reasons for the appeal
- be signed by you or someone legally authorised to act on your behalf
- include the Mandatory Reconsideration Notice
Time limits for HMRC appeals
Child Benefit or Guardian’s Allowance appeals must be received by the Appeals Service within one calendar month of the date the Mandatory Reconsideration Notice was sent to you.
Tax Credit appeals must be received by the Appeals Service within 30 days from the date the Mandatory Reconsideration Notice was sent to you.
If your appeal is late, you must explain why. There is a space on the form to do this. In special circumstances, a late appeal may be accepted up to 13 months after the date the Mandatory Reconsideration Notice was sent to you.
Appeal a Child Maintenance Service decision
If you think your child maintenance decision is wrong, or important facts or evidence have been overlooked, you must first ask Child Maintenance Service to reconsider its decision. This is known as a Mandatory Reconsideration.
Following this, you will receive a copy of the Mandatory Reconsideration Notice. This is the letter or online notification which confirms the office that made the decision has looked at it again.
If you still wish to appeal against the decision following your Mandatory Reconsideration Notice, you must send your appeal to the Appeals Service.
Appeal form NOA1 (CM)
You can complete online, download and complete appeal form NOA1 (CM) or request a form from the Appeals Service.
Appeal in writing
You can also appeal by writing a letter to the Appeals Service instead of using a form. Your appeal must:
- be in writing
- provide reasons for the appeal
- be signed by you or someone legally authorised to act on your behalf
- include the Mandatory Reconsideration Notice
Appeal a Compensation Recovery Scheme decision
Information and forms to appeal a Recovery of benefits decision or Recovery of Health Service Charges decision is on the Department for Communities website.
When your appeal is received
The Appeals Service will check it has all the information it needs. If information is missing, it will write to you. If you do not provide the missing information, the tribunal may decide your appeal cannot be accepted and no further action will be taken.
If you have sent all the required information, the Appeals Service will write to you to confirm your appeal has been received and provide information on what to do next. It will also write to the Department that made the decision you are appealing and ask it to prepare a written response to the appeal for the tribunal. You will be sent a copy of its response along with an information leaflet on what to do next.
Benefit appeal hearings
Benefit appeal hearings are held by an independent tribunal. Information on what to expect at a tribunal and how to prepare for you hearing is available on the Benefit appeal hearings page.