Guidance

Tax credits: what happens if you've been paid too much (COP26)

This leaflet explains why overpayments happen and how to pay them back. It also tells you when you do not have to pay them back and how to dispute an overpayment.

From:
HM Revenue & Customs
Published
1 October 2014
Last updated
7 April 2022 — See all updates

Documents

Tax credits: what happens if you've been paid too much (COP26)

PDF, 634 KB, 20 pages

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Details

This ‘Code of Practice’ provides detailed information on tax credits overpayments, including:

  • why overpayments can happen
  • how to pay an overpayment back (and when you do not have to)
  • challenging the recovery of an overpayment
  • what happens to your overpayment if you ask for your tax credits award to be reconsidered

It also covers what you and the Tax Credit Office should do to help get your tax credits right to avoid an overpayment.

Published 1 October 2014
Last updated 7 April 2022 + show all updates

  1. The COP26 leaflet has been updated for tax year 2022.

  2. English and Welsh versions of the COP26 have been updated to reflect changes effective from 6 April 2021.

  3. English and Welsh versions of the COP26 have been updated to reflect changes effective from 6 April 2020.

  4. English and Welsh versions of the COP26 have been updated to reflect changes effective from 6 April 2019.

  5. This guidance has been updated to reflect changes effective from 6 April 2018.

  6. This guidance has been updated to reflect changes effective from 6 April 2017.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. New versions of the COP26 and COP26 Welsh have been added to this page.

  9. The 2015 to 2016 form has been added to this page.

  10. Added translation