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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: tax credits: general: appeals received locally

Any dispute or objection to a tax credit overpayment received should be referred to the TCO using the referral form. Any information/documentation at all presented to DMB that could have a bearing on the decision about the debt also needs to be referred immediately to TCO. You should attach a copy of the claimant’s letter to the referral form.

The address of the TCO is:

Tax Credit Office, Gateway, Floor 12, Guild Centre, Preston, PR1 0SB.

Note: claimants should be advised that appeals must be in writing, stating the NINO, details of the overpayment and reason for the appeal.