Practice Memorandum No. 1
Revocation of Practice Memoranda (PDF 22KB)
31 December 2004 – Revokes all practice directions and memoranda issued prior to 31.12.2004 and sets out the new guidelines for giving guidance and issuing practice memoranda

Practice Memorandum No.2
The Publication and Citation of Commissioners’ Decisions (PDF 24KB)
31 December 2004 – Sets out the practice for publishing, reporting and highlighting decisions of Commissioners

Practice Memorandum No.5
Notification of Public Funding for Legal Aid (PDF 20.53KB)
01 March 2005 – sets out the procedure for the notification of public funding to the appropriate Commissioners’ Office

Practice Memorandum No.6
Appeals in Tax Credit and Child Trust Funds Penalty Proceedings (PDF 21KB)
Amended 06 April 2005 – sets out the time limits for appealing where a separate statement of reasons for a tribunal’s decision is sent

For Practice Memoranda that apply exclusively to England and Wales, please go to the Practice and Procedure section on the web site of the Office of the Social Security and Child Support Commissioners [for England and Wales].

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