Decision maker - Decision makers are officers acting under the authority of the Secretary of State. They make decisions on your entitlement to benefits but won’t always be based in your local office. So it may be best to write rather than phone. If you are not satisfied with a decision, appeal to an independent tribunal . The letter giving you the decision must always explain what you can do next.

Appeal tribunal - The appeal tribunal hears appeals against decisions of the Secretary of State. They also hear appeals against decisions of the Inland Revenue decision makers on disabled person’s tax credit and working families tax credit.

Social Security Commissioner - If an appeal tribunal refuses your appeal, you can apply for permission to appeal ( on a point of law ) to the Social Security Commissioners. They are lawyers of at least 10 years standing. They have the same status as High Court Judges. Their decisions set precedents and form ‘case law’.

Social fund - For the discretionary social fund there is a different decision making system. Initial decisions are taken by a decision maker authorised to do so by the Secretary of State. There is an ultimate right of review by a social fund inspector.

Inland Revenue - decisions on tax credits are made by an Inland Revenue decision maker based in the Tax Credit Unit in Preston (or Belfast), with appeals heard by the same appeal tribunal that hear benefit appeals. The Inland Revenue is also responsible for decisions on National Insurance contributions but the right of appeal is to the tax appeal Commissioners.