You can: dispute an overpayment decision if you’ve been asked to pay back tax credits disagree with a tax credits decision if you think your tax credits are wrong make a complaint if you think you’ve been treated unfairly Call the helpline first if you think HM Revenue and Customs ( HMRC ) made a mistake.

Dispute a tax credits overpayment

You can be overpaid tax credits even if you told HM Revenue and Customs ( HMRC ) about a change of circumstances on time. You’ll normally have to repay these. Disputes are usually only successful if HMRC made a mistake. Fewer than 1 in 10 tax credit disputes are successful. How to dispute Tell HMRC online or by post . You can do this even if you’re no longer getting tax credits. HMRC will continue to reclaim overpayments while they review your dispute. Deadlines Send your dispute form within 3 months of either: the date on the first letter, statement or notice you received telling you that you’ve been overpaid the ‘decision date’ on your Annual Review notice You can only send it after the deadline in exceptional circumstances, for example you were in hospital for the 3 months. If you’ve requested a ‘mandatory reconsideration’ , you need to send your dispute form within 3 months of getting a reconsideration decision. What happens next You’ll get a dispute decision letter telling you: if you have to repay the tax credits how much you have to repay the reasons for the decision If you do not agree with the decision You can: send HMRC new information ask them to review the information you sent You need to do this within 30 days of getting your dispute decision letter unless there are exceptional circumstances, for example you were in hospital. You can only ask for the decision to be reviewed once. HMRC will continue to reclaim overpayments while they review your information. You can contact an organisation like Citizens Advice if you have not got any new information and you’re still unhappy.

Disagree with a tax credits decision

Call HM Revenue and Customs ( HMRC ) if you think your tax credits are wrong. They can check your award and may be able to change it if it’s wrong. There’s a different way of disagreeing with an overpayment decision . If they do not change it or you still think it’s wrong, you can either: ask for the decision to be reconsidered (‘mandatory reconsideration’) submit an appeal Mandatory reconsideration Ask for the decision to be reconsidered by filling in a WTC/AP form . You need to do this within 30 days of getting your award notice unless there are exceptional circumstances, for example you were in hospital. The latest you can send a request is 13 months after the date of the decision. Appeal a decision How you appeal a decision depends on where you live. If you’re in England, Scotland or Wales You can appeal to the Social Security and Child Support Tribunal . Appeal within one month of the date on your decision notice. If you went through the Mandatory Reconsideration process and you’re still not happy with the result, appeal within one month of the date on your Mandatory Reconsideration notice. If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months. If you’re in Northern Ireland You can appeal to the Appeals Service Northern Ireland . You might need to go through the Mandatory Reconsideration process first. The Appeals Service will let you know if this is the case. Appeal within 30 days of the date on your Mandatory Reconsideration notice. If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months.

Complain about tax credits

You can complain about things like unreasonable delays or the way you’ve been treated. There’s a different process if you think your tax credits are wrong or you want to dispute a tax credits overpayment . How to complain You can: complain online call to complain (telephone complaints are usually dealt with faster) write to complain If you write, include: your National Insurance number your full name, address and telephone number details of what happened and when how you’d like your complaint settled the word ‘Complaint’ at the top of your letter Send your complaint to: HM Revenue and Customs Tax Credit Office BX9 1ER United Kingdom If you do not agree with the response Ask HMRC to review their response and send you a final decision. If you’re unhappy with the final decision, you can contact the Independent Adjudicator . You may be able to claim costs (for example for postage or phone calls) if HMRC admits they made a mistake. Ask them for details.

Tax credits: appeals and complaints

Overview

You can:

dispute an overpayment decision if you’ve been asked to pay back tax credits
disagree with a tax credits decision if you think your tax credits are wrong
make a complaint if you think you’ve been treated unfairly

Call the helpline first if you think HM Revenue and Customs (HMRC) made a mistake.

View a printable version of the whole guide

Tax credits: appeals and complaints

Overview

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Tax credits: appeals and complaints

Overview

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