The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

This Order provides for compulsory reviews of HM Revenue and Customs’ decisions about tax credits, child benefit and guardian’s allowance before an appeal may be made to the First-tier Tribunal or Northern Ireland equivalents. It also repeals and revokes the rules requiring notice of such appeals to be given, sent or delivered to HM Revenue and Customs.