Ask CPAG Online - Who decides your application?
In the case of DWP benefits, your application is decided by a DWP decision maker. This is normally a different decision maker to the one who made the original decision (see, for example, para 03031 of the Decision Maker’s Guide).
In practice, after an ‘initial revision’, your application is sent to a regional ‘Dispute Resolution Team’ (DRT), where it will be considered by a decision maker. To speak to the DRT dealing with your MR request, you should call the National Jobcentre Enquiry Line and ask for someone from DRT to call you back.
If you wish to dispute a decision you should complete form WTC/AP (see How do you apply for an MR) and send it to HMRC at the address on the decision letter. Your application is decided by an HMRC decision maker.
Note that HMRC previously delegated its decision making powers in relation to disputes to a private company called Concentrix. The contract was terminated in Sepember 2016 after numerous complaints about the way Concentrix was dealing with cases (particularly overpayments resulting from alleged undisclosed cohabitation). MRs were taken back 'in-house' and over 90% of cases dealt with by Concentrix were overturned on MR.
Your application for a MR should be decided by a HMRC decision maker based at the child benefit office (PO Box 1, Newcastle-upon Tyne, NE88 1AA – tel: 0300 200 3100; advice line for advisers: 0300 200 3102).