• Tax credit overpayments


    This factsheet gives an overview of how overpayments of tax credits can happen, what you can do to challenge them, and how to stop them from happening in the first place.

  • Overpayments of benefit and tax credits

    Level: Standard

    training course

    Benefit may be overpaid for many reasons and recovery often leaves people in hardship. Using practical examples, this course equips you to deal with overpayments by taking a systematic approach to checking and challenging recoverability.

    The course covers:

    Read more
  • Overpayments and tax credits: what now?

    Issue 264 (June 2018)

    Since tax credits were introduced in 2003, the system has struggled to cope with the problem of overpayments. As we enter the final phase before tax credits are replaced by universal credit (UC), pressures are building up again. Mark Willis explains.

  • Overpayment recovery waiver


    The documents on this page were obtained via a Freedom of Information request. They comprise:

    1. Copy of the FOI response. This states that the article from Welfare Rights Bulletin 190 (Feb 2006) Overpayments and recover – Secretary of State waiver, remains a good summary but that the small overpayment amount which can be waived has risen to £65.

  • Overpayments and official error

    Issue 242 (October 2014)

    Simon Osborne reviews rules on the relationship between benefit overpayment recovery and official error, with reference to some recent decisions from the Upper Tribunal.

  • Tax credits revival

    Issue 238 (February 2014)

    Mark Willis considers some recent and forthcoming changes to the administration of tax credits.

  • Claimants lose on penalties

    Issue 231 (December 2012)

    Alison Gilles explains the rules concerning the new civil penalties than can be applied to some benefit overpayments.

  • B v Secretary of State for Work and Pensions

    Last updated: April 18, 2012
    test case

    Overpayment caused by failure to disclose – whether overpayment recoverable – whether failure reasonable

    The claimant had been overpaid income support for her children when she failed to disclose that they had been taken into care. The appeal tribunal found that disclosure was not reasonably required of the claimant until she had been advised by a social worker to report the change as prior to that her learning difficulties had reasonably prevented her from appreciating the need to inform the DWP of this change.

  • Welfare Reform Act 2012

    Issue 227 (April 2012)

    Do acts speak louder than words? Edward Graham gives a round-up of the changes on their way.

  • Tax credits: offsetting overpayments

    Issue 214 (February 2010)

    Sarah Clarke provides an update on the 'offsetting' of overpayments which arise when a partner leaves or joins a household.