The Citizens Advice service helps people resolve their legal, money and other problems by providing free, independent and confidential advice, and by influencing policymakers.

Every Citizens Advice Bureau is a registered charity reliant on trained volunteers and funds to provide these vital services for local communities.

• Our service strategy 2008-2011

• About us

Tax Credit Overpayments

This course covers

• How tax credit overpayments differ from social security overpayments
• How overpayments may occur
• Legal basis for recovery
• Difference between 'in year' and 'end of year' overpayments and the use of 'top-up' payments
• HMRC policies on official error and hardship
• Further routes of challenge

Learning objectives

At the end of the course participants should be able to:

• Differentiate between tax credit overpayments and 'in year' adjustments
• Identify when overpayments are recoverable
• Explain how ongoing awards can be affected by recovery
• Calculate the maximum amount that may be recovered
• List the options for challenging overpayments recovery decisions

Duration half day

Price for this course

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