Guidance

What happens if we've paid you too much in tax credits

This COP26 leaflet gives detailed information on tax credit overpayments.

From:
HM Revenue & Customs
Published
1 October 2014
Last updated
6 April 20232024 — See all updates

Documents

What happens if you've been paid too much in tax credits (COP26)

PDF, 622577 KB, 20 pages

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Details

This ‘Code of Practice’ (COP26) 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.

It does not apply to Cost of Living Payments.

Published 1 October 2014
Last updated 6 April 20232024 + show all updates

  1. Updated the English and Welsh versions of the 'What happens if you've been paid too much in tax credits (COP26)' PDF guide to the 2024 version.

  2. Updated the English and Welsh versions of the 'What happens if you've been paid too much in tax credits (COP26)' PDF guide to the 2023 version.

  3. Added Welsh translation.

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

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

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

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

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

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

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

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

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

  13. Added translation