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HMRC internal manual

Tax Credits Manual

Appeals: In-year adjustments appeals

This process is only used for cases where the customer has appealed against a decision to make an in-year adjustment. The case will have been identified by the Appeals Team in TCO.

To deal with cases where a customer has appealed against a decision to make an in-year adjustment, cross year recovery or Cross Award Recovery, consider steps 1 to 3 below.

Step 1

Use Function VIEW APPLICATION

  • go to the Application Summary screen
  • select `Full Address’. The ‘Full Address’ screen will display
  • on this screen, confirm that the customer’s latest address is the same as the one on the letter of appeal.

If the address is the same, go to Step 2.

If the address is not the same, note the new address and then, go to Step 2.

Step 2

Send the In year adjustment appeals letter (Word 21KB), together with a copy of

  • leaflet COP26 ‘What happens if we have paid you too much tax credit?‘
    and
  • the official error form TC846 (Pdf 60KB) - Request to reconsider recovery of overpaid tax credits to the customer
    then
  • use function MAINTAIN HOUSEHOLD NOTES to record the action you have taken
    Note: You must follow the guidance in TCM0152060 when you record the note and also follow the guidance in TCM0152160.

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Step 3

Check the letter of appeal to see if the customer raised other grounds of appeal

If there are other grounds of appeal, process the appeal.

If there are no other grounds of appeal, close the document on DMS. For how to do this use TCM1000037.