Judicial review template letter
HMRC refusal to reallocate child benefit in a shared custody case
JR113
Use this template to challenge HMRC's refusal to exercise discretion to reallocate child benefit payments to your client who has shared equal care of their child following relationship breakdown, is a survivor of domestic abuse, is on a low or benefit only income, and the child benefit is currently in payment to the other parent who is the perpetrator of that abuse and is a higher rate tax payer.