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CTC/886/2021
This UT decision confirmed that there is a right of appeal in tax credits against a refusal to revise where the MR request was made out of time (but within 13 months).
I have now received a response from HMRC to a late MR request which still contains the line that there is no right to appeal in this situation. It says: “There is no further right of appeal to Her Majesty’s Courts and Tribunals Service.”
I am aware that I can simply proceed straight to the Tribunal despite that line in HMRC’s response, but any ideas how to get HMRC to change the wording of their letters to follow the law?