Corporate report
Issue briefing: tax credits overpayments (February 2014)
This briefing explains how overpayments occur, how they can be avoided and what to do if a claimant has been paid money they are not entitled to.
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HM Revenue & Customs pay tax credits to support nearly five million households with eight million children. The amount of tax credits an eligible household receives depends upon its individual circumstances. To avoid overpayments, penalties and debt, tax credits claimants need to tell us about changes to their circumstances.
Published 10 February 2014