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HMRC internal manual

Tax Credits Technical Manual

Payment of Tax Credits: Overpayments: Liability for overpaid tax credits

Tax Credits Act 2002 section 28(3) and (4)

For overpayments made under awards on single claims, the person to whom the tax credits was awarded is liable to repay the amount which the Board decide is to be repaid.

For overpayments made under awards on joint claims, the claimant and their partner are jointly and severally liable for the amount of overpayment to be repaid. The Board can however require the claimant or the partner to repay a specified part of the overpayment.