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ROBIN WILLIAMSON explains how to challenge tax credits overpayments
KEY POINTS
- Overpayments are symptomatic of the system.
- Appeals can be made against overpayments shown on awards.
- Code of Practice 26 sets out HMRC’s recovery policy.
- Cases for remitting overpayments.
- Judicial review is an option.
This article is an outline guide to explain what tax credits overpayments are; why they are not just a product of claimant error or for that matter HMRC error; how they are generated; and what can sometimes be done to challenge them.
Tax credits overpayments
In the early years of tax credits the annual statistics showed nearly £2 billion as overpaid. After various legislative and policy changes the figure is now closer to £1 billion.
In the past the rhetoric of journalists and politicians would attribute this alarmingly high figure to error and incompetence...
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