Understanding How to Request a Reconsideration of Child Benefit or Guardian’s Allowance Decisions in the UK
If you receive Child Benefit or Guardian’s Allowance in the United Kingdom and believe that a decision made by HM Revenue & Customs (HMRC) is incorrect, it is important to understand the process for requesting a review. This guide explains the steps involved in asking HMRC to reconsider their decision, the circumstances under which you can do so, and the support available to you throughout the process.
What Is a Mandatory Reconsideration?
A mandatory reconsideration is the formal process of asking HMRC to review and potentially change a decision regarding Child Benefit or Guardian’s Allowance. If you think that the decision notice you received is wrong—whether it concerns the amount awarded, a change in your circumstances that has not been reflected, or an award that has been reduced or stopped—you have the right to request a review.
Once you request a reconsideration, HMRC will review their original decision and send you a Mandatory Reconsideration Notice. This notice will detail the outcome of their review and include information on how to escalate the matter to an independent tribunal if you remain dissatisfied. During this process, any recovery actions related to overpayments are paused.
When Can You Request a Reconsideration?
You should consider requesting a reconsideration in the following situations:
- You believe the original decision was incorrect.
- Your award does not account for a change in your circumstances that you have already reported.
- Your benefit has been reduced or stopped, and you disagree with this decision.
Who Can Request a Reconsideration?
The person who made the claim or who has been receiving the benefit is typically eligible to request a review. If an independent adviser or an appointed representative (such as an appointee) is involved, they can also submit the request on your behalf.
How to Request a Reconsideration
You can request a review either in writing or over the phone. To do so in writing, you may:
- Complete and send the attached Mandatory Reconsideration form.
- Write a letter including your full name, date of birth, National Insurance number, the date of the decision you are contesting, and the reasons for your disagreement. If you are contesting multiple decisions, specify each one and provide reasons for each.
When submitting your request, ensure you include any supporting evidence that might help HMRC understand your case better.
Deadline for Submitting a Reconsideration Request
You must submit your request within one month of the date on the decision notice. If your request is late, you should include a valid reason explaining the delay. HMRC will consider whether to accept late requests and will inform you of their decision. Requests made more than 13 months after the original decision are generally not accepted unless there are exceptional circumstances.
Contact Details and Support
Child Benefit
For further assistance, you can:
- Visit the official website: www.gov.uk/child-benefit
- Call the helpline on 0300 200 3100
- Use Relay UK if you have hearing or speech impairments: 18001 then 0300 200 3100
- Write to: HM Revenue & Customs, Child Benefit Office, BX9 1GT
Guardian’s Allowance
For support regarding Guardian’s Allowance, the contact options are similar:
- Visit: www.gov.uk/guardians-allowance
- Call: 0300 200 3100
- Use Relay UK: 18001 then 0300 200 3100
- Write to the same address as for Child Benefit.
Additional Support and Advice
If you need further guidance, independent advice is available from organizations such as Citizens Advice or Civil Legal Advice. These services can offer free and impartial assistance with understanding your rights and navigating the reconsideration process.
What Happens After Requesting a Reconsideration?
HMRC will review your case and notify you of their decision. If they uphold the original decision, and you still disagree, you have the right to appeal to an independent tribunal. The process for this is explained in the Mandatory Reconsideration Notice.
If HMRC makes an error in their decision—known as an “official error”—they may correct it outside of the usual time limits, provided the mistake was not caused by your actions.
Reporting Changes and Making Complaints
It is essential to inform HMRC immediately if your circumstances change, as this may affect your entitlement. You can do this online at www.gov.uk/report-change.
For any complaints about HMRC services, details are available at www.gov.uk/complain-about-hmrc.
This guide aims to clarify the process for requesting a review of Child Benefit or Guardian’s Allowance decisions. Remember that timely action and providing supporting evidence can significantly influence the outcome of your reconsideration request.
