Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps he is taking to reduce any hardship associated with the target of 42 days to resolve appeals on child tax credit claims.

HM Revenue and Customs (HMRC) has a 42-day target to resolve Mandatory Reconsiderations, where customers challenge their tax credits award calculation. The average time taken to work Mandatory Reconsiderations can vary depending upon the complexity of the request, individual circumstances and the level of supporting evidence provided.

When a customer requests a Mandatory Reconsideration HMRC suspends the recovery of any previous overpayment that is being collected from their current award, to minimise customer hardship during the reconsideration.