Commentary on Sections Reviews and Appeals Section 56: Appealable decisions
246.Section 56 lists the HMRC decisions which a person can appeal against under the Act.
247.Before an appeal can be made against a decision, subsection (2) requires the person to have first asked for a review to be conducted under section 57 and either for them to have been notified of its outcome, or for the deadline for HMRC to notify the person to have passed without them receiving notification.
248.Subsection (3) sets out the list of decisions that can be appealed against. These include decisions not to allow a person to open a childcare account, to restrict what money can be paid into or out of a person’s account, to impose a penalty or recover top-up, to disqualify a person from the scheme or to recover debts from a person’s childcare account.
249.Where a person is notified of an appealable decision, subsection (4) requires the notification to include details of the person’s right to apply for a review of the decision and to appeal against the decision.
250.Subsections (5) and (6) provide rules setting out when the effect of the decision will or will not be suspended when a review has been requested or an appeal has been brought in relation to a decision. When decisions are suspended this continues until the person has been notified of the outcome of the review or appeal.