Guardian's Allowance Appeal: What to Do If Your Claim Is Rejected

Step 1: Understand the Refusal

HMRC sends the decision by post. The letter will state why your claim was refused — usually that the eligibility conditions were not met, that supporting documents were missing, or that the surviving-parent exception evidence was insufficient.

Read the reason carefully. Common grounds for refusal include:

• No active Child Benefit entitlement for the child (BG1 was submitted without a CH2 claim)
• The surviving parent does not meet any of the five statutory exceptions
• Insufficient evidence of reasonable efforts to trace a missing parent
• The prison sentence is under two years
• Both parents are still alive

Some refusals can be fixed by simply providing the missing document or submitting a Child Benefit claim. If the issue is factual — HMRC has the wrong information — it may be resolved without a formal challenge.

Step 2: Mandatory Reconsideration

If you disagree with the decision, you must request a Mandatory Reconsideration (MR) within one month of the date on the decision letter. Write to the Guardian's Allowance Unit explaining why you believe the decision is wrong and include any new evidence.

HMRC will re-examine your claim. A different decision-maker reviews the case. You will receive a Mandatory Reconsideration Notice (MRN) confirming the outcome — either the original decision is changed in your favour, or it is upheld.

The one-month deadline is strict. If you miss it, you will need to explain why you were late, and HMRC has discretion to refuse a late request.

Step 3: Tribunal Appeal

If the Mandatory Reconsideration upholds the refusal, you can appeal to the First-tier Tribunal (Social Security and Child Support). You have one month from the date on the MRN to lodge your appeal using form SSCS5.

In England and Wales, the tribunal is run by HM Courts & Tribunals Service (HMCTS). In Northern Ireland, appeals go to the Northern Ireland Appeals Service.

Tribunal hearings are independent of HMRC. You can present your case, bring a representative (a friend, family member, welfare rights adviser, or solicitor), and submit new evidence. The tribunal can overturn HMRC's decision.

Overpayment Decisions

If HMRC decides that Guardian's Allowance was overpaid — because circumstances changed and were not reported in time — they can recover the overpayment under Regulation 23 of the Child Benefit and Guardian's Allowance (Administration) Regulations 2003.

Overpayment recovery follows the same challenge route: Mandatory Reconsideration first, then tribunal appeal if you disagree. Common grounds for challenging an overpayment include:

• The change of circumstances was reported promptly but HMRC was slow to act
• The facts HMRC relied on are wrong
• The overpayment calculation is incorrect

One important protection: Guardian's Allowance is protected from automated DWP benefit deductions to recover overpayments of other benefits. It is one of a small number of payments — along with Child Benefit and Housing Benefit — that are legally protected from automated benefit deductions.

Getting Help

Free help with appeals is available from Citizens Advice, the Family Rights Group, Kinship (in England and Wales), and local welfare rights services. The Child Poverty Action Group (CPAG) publishes detailed guides on benefit appeal procedures.

Our Guardian's Allowance guide explains the eligibility rules, surviving-parent exceptions, and evidence requirements in detail — reducing the risk of a refusal in the first place.

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