Tax credit overpayments
HMRC have updated their guidance for accountants and others who help provide support and guidance to members of the public who have received overpayments of tax credits.
The updated leaflet includes details of the following:
- How HMRC can recover an overpayment
- How to appeal a recovery of a tax credit overpayment
- How to dispute the recovery of an overpayment due to HMRC being remiss
- Steps HMRC take to recover overpayments
- Agreeing time to pay
- Who is responsible for repaying joint claims
- HMRC criteria for deciding what’s affordable
- Mental help and hardship
The leaflet also provides examples of a number of letters sent by HMRC to individuals who have received overpayments as well as an example of the income and expenditure form used by HMRC.