Guidance

Child Tax Credit and Working Tax Credit: why overpayments happen WTC8

Advice and examples of how overpayments of tax credits can happen.

From:
HM Revenue & Customs
Published
2 April 2014
Last updated
6 April 2025 — See all updates

Documents

Why Child Tax Credit and Working Tax Credit overpayments happen

Ref: WTC8

PDF, 478 KB, 12 pages

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Details

If you are overpaid tax credits you may wonder why this has happened.

This guidance shows some of the most common reasons why people end up with an overpayment.

Updates to this page

Published 2 April 2014
Last updated 6 April 2025 + show all updates

  1. The guidance has been updated for the 2025 to 2026 tax year.

  2. Annual tax year changes to English and Welsh WTC8.

  3. Annual tax year changes to English and Welsh WTC8.

  4. Annual tax year changes to English and Welsh WTC8.

  5. Annual tax year changes to English and Welsh WTC8.

  6. Annual Tax year changes update

  7. Annual tax year changes to the WTC8 and Welsh version available

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

  9. First published.

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