Tax Credits overpayments

Published on 8 April 2005

A major problem with the way the Revenue administer the tax credits system is how, in deciding whether or not to recover overpayments of tax credit, they act as judge and jury in their own cause. In particular, when an overpayment is due to Revenue error, and the Revenue still insist on recovering it, the claimant can experience a considerable sense of injustice.

The attached article 'Tax Credit Overpayments: How they arise, How they are recovered, and How to challenge them' is designed to help claimants and their advisers to understand the system that produces overpayments, and to negotiate successfully with the Revenue in individual cases. We are planning to produce further articles on overpayments, including one on the Revenue's own instructions to their officers in deciding whether a claimant could reasonably have believed their award to be right.

To have a look at the article 'Tax Credit Overpayments: How they arise, How they are recovered, and How to challenge them' please click on the link below.

(08-04-2005)

Contact Name: Robin Williamson (Contact tel: 0844 579 6700, Fax: 0844 579 6701)

To open the file click below:
Tax Credit Overpayments: How they arise, How they are recovered, and How to challenge them