Recovering tax credit overpayments
HMRC have published a new leaflet for tax advisers and intermediaries who advise members of the public who have received overpayments of tax credits.
The leaflet includes details of the following:
-
How HMRC can recover an overpayment
-
Instructions as to how to appeal the recovery of a tax credit overpayment
-
Disputing 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
-
HRMC criteria for deciding what’s affordable
-
Mental health 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.