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late requests for Mandatory Recons?


Pete C
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Welfare Rights Officer, Cornwall Council

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I was wondering if anyone with a better knowledge of Tax Credits than I do could advise.

In R(CJ) and SG v SSWP (ESA): [2017] UKUT 324 (AAC) it was held that DWP did not have the right to block MR requests made within 13 months of the decision only the ground that the request was late. The case indicates that an appellant in this position may be able to appeal straight to the FTT

Would the same rules apply to a late request for a recon of a CTC decision or do Tax Credits have their own specific legislation about late requests?

Mark Willis
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Welfare Rights Worker, CPAG in Scotland

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Hi Pete

The same reasoning applies in principle, but yes, tax credits has its own specific primary legislation about this, in the Tax Credits Act as amended by
We are awaiting a response from HMRC following the case.


Elliot Kent
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It’ll be a tricky argument. The TCA implementation of mandatory recon is much tighter than the D & A regs. Good luck with it.