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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Payment of Tax Credits: Overpayments: Overpaid tax credits

Tax Credits Act 2002 section 28(1) and (2)

An amount of tax credits paid to a claimant for a tax year that exceeds the amount to which they are entitled is known as an overpayment.

The Board may decide that the overpayment, or any part of it, should be repaid.