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If you disagree with your tax credits decision

The amount of tax credit paid in a particular year is usually an estimated amount based on the previous year's income and adjusted finally, at the end of the tax year, once the income for the year is known.

Awards can be adjusted in-year when changes occur and this can reduce or eliminate an overpayment.

However, it is only when your entitlement is finalised at the end of the year that the final overpayment is known.

You can ask the Revenue to look at a decision again or appeal against both in-year and final decisions.

You must do this within 30 days of the date of your decision. Requests for an appeal made after the thirty days will not be allowed unless you have a very good reason for not applying earlier.

What you should do

• Contact the Tax Credit Office address at the top of the award notice. Alternatively contact the Tax Cedit Helpline on 0845 300 3900 (text phone 0845 300 3909) if you live in Great Britain or 0845 603 2000 (textphone 0845 607 6078) if you live in Northern Ireland.
• Request TC647 for a breakdown of the award - useful in identifying mistakes in entitlement
• If you disagree with the decision you can write or phone to ask HM Revenue and Customs to look at it again. Alternatively you can apply in writing to the address on your decision letter asking for an appeal.
• If you decide to make an appeal, download 'What to do if you think your decision is wrong' from the HMRC website. This tells you more about how to appeal and includes an appeal form.

• It is a good idea to seek advice from a local advice agency such as Citizens Advice. They can help you with an appeal.

Note: Problems with tax credit overpayments can have an adverse effect on benefits such as income support and housing benefit. If you are on these benefits, seek further advice.

Decisions that cannot be appealed

You cannot appeal against a decision to recover an overpayment of tax credit, only against a decision about the amount of tax credits you are entitled to, or whether you were entitled at all.

Other ways of complaining

The Adjudicator's Office handles complaints about Tax Credit Office mistakes, delays, poor or misleading advice, inappropriate staff behaviour and the use of discretion.

More information

• appealing against a tax credit decision - HMRC website
• a guide to tax credits - disability alliance factsheet F9
• hmrc decisions:what to do if you disagree (pdf) - HMRC website. Outlines the new arrangements for appeals, reviews and tribunals from 1 April 2009.
• tax credits overpayments

Note: for pdf files you will need to download adobe acrobat reader. To convert the pdf to alternative formats or for more information on accessibility go to access adobe.

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