Child Trust Fund: Appeals
Section 22 Child Trust Funds Act 2004 (the Act) lists the decisions against which there is a right of appeal.
A decision by HMRC:
- Not to issue a voucher under section 5 in relation to a child;
- Not to open a CTF for the child under section 6;
- Not to make a payment under section 8 or 9 in respect of the child;
- Not to make a payment under regulations under section 10 in respect of the child.
Appeals can only be made by a ‘relevant person’ in relation to a child. Section 22 of the Act sets out who is a relevant person in this context and includes:
- The person entitled to child benefit for the child;
- Anyone who applied to open a CTF for the child; and
- Anyone who has, at any time, given instructions with respect to the management of the CTF held by the child.
An appeal right is also given to the personal representatives of a child who has died if HMRC decide not to make a payment to them under Section 19 of the Act.
HMRC have various powers under the Act to award penalties. If a penalty is imposed, Section 22 gives a right of appeal against the decision to impose the penalty or the amount of the penalty.
The Act also gives various appeal rights to providers.
The regulations which set out the detail regarding making appeals against CTF decisions are:
Method of appeal
Appeals must be made in writing to HMRC within 30 days of the date on which notice of the decision was given. This is set out in Section 23 Child Trust Funds Act 2004.
The Child Trust Funds Act 2004 originally stated that appeals were to be made to the General Commissioners for income tax and then onwards to the Special Commissioners. However, as with tax credits, provision was also made on a temporary basis for appeals to be heard by the Appeals Tribunal, with onward appeals to the Social Security Commissioners, until it was decided which appellate body would be best placed to deal with appeals on benefits and credits that HMRC administered.
Since then, the tribunal system has been changed and social security appeals are now made to the social entitlement chamber of the First-tier Tribunal. Onward appeals are made to the Upper Tribunal, Administrative Appeals Chamber.