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HMRC internal manual

Tax Credits Manual

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HM Revenue & Customs
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Payment - overpayments (D-E): Overpayments - disputed overpayments - A to Z of guidance (Info)

                           
                           

A

Annual Declaration not returned

Follow step 25 to step 28 in TCM0224120.

C

Change of circumstances - late notification

Follow step 17 to step 23 in TCM0224120.

Code of Practice (COP26) Responsibilities

Follow the guidance in TCM0224280.

Contra errors

Follow step 9 in TCM0224120.

Correcting change of circumstances

Follow step 17 to step 23 in TCM0224120.

D

Duplicate payments

Follow step 9 in TCM0224120.

E

Explanations

Follow the guidance in TCM0226220.

F

Fifty plus element

Follow step 15 to step 16 in TCM0224120.

Foster children

Follow step 17 to step 23 in TCM0224120.

Also relevant: TCM0124060, TCM0124100.

G

Good cause

Follow step 25 to step 28 in TCM0224120.

Also relevant: TCM0136160.

H

Hardship payments

Follow step 10 to step 12 in TCM0224120.

Hijacked NINO

Follow step 39 to step 40 in TCM0224120.

Household breakdown

Follow step 17 to step 23 in TCM0224120.

I

Identifying if corrective action is needed

Follow step 35 in TCM0224120.

Income Support marker

Follow step 17 to step 23 in TCM0224120.

Incorrectly-ended awards

Follow step 15 to 16 in TCM0224120.

J

Jobseeker’s Allowance (JSA) marker

Note: From 27/10/2008, JSA will mean either JSA or ESA.

Follow step 17 to step 23 in TCM0224120.

M

Manual payment posted late

Follow step 10 to step 12 in TCM0224120.

Mismatch

Refer to the Mismatch Team for the action they take. Your manager will have the relevant contact details.

P

PVE lead in and lead out

Follow step 32 to step 34 in TCM0224120.

Q

Qualifying benefits - Severe Disability Allowance (SDA)

Follow step 17 to step 23 or step 15 to step 16 in TCM0224120.

Also relevant: TCM0072080.

R

Reinstate overpayment recovery

Follow step 52 in TCM0224120.

Renewals terminated

Follow step 25 to step 28 in TCM0224120.

Also relevant: TCM0136160.

Restore a terminated award

Follow step 25 to step 28 in TCM0224120.

Also relevant: TCM0136160.

Reviews

Follow the guidance in TCM0230180.

S

S17 - non-return

Follow step 25 to step 28 in TCM0224120.

Severe Disability Element claimed in error

Follow step 17 to step 23 or step 15 to step 16 in TCM0224120.

Also relevant: TCM0072080.

Standardised Messages

Follow the guidance in TCM0166000.

Suspend Overpayment Recovery

Follow the guidance in TCM0226100 and follow step 52 in TCM0224120.