Tax credits: what happens if you've been paid too much (COP26)
- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: leaflets, factsheets and booklets and Tax credits
- 1 October 2014
- Last updated:
- 6 April 2017, see all updates
This leaflet explains why overpayments happen and how to pay them back. It also tells you when you don’t have to pay them back and how to dispute an overpayment.
PDF, 360KB, 20 pages
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This ‘Code of Practice’ provides detailed information on tax credits overpayments, including:
- why overpayments can happen
- how to pay an overpayment back (and when you don’t have to)
- challenging the recovery of an overpayment
- what happens to your overpayment if you ask for your tax credits award to be reconsidered
It also covers what you and the Tax Credit Office should do to help get your tax credits right to avoid an overpayment.
Published: 1 October 2014
Updated: 6 April 2017
- This guidance has been updated to reflect changes effective from 6 April 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- New versions of the COP26 and COP26 Welsh have been added to this page.
- The 2015 to 2016 form has been added to this page.
- Added translation