§ Norman LambTo ask the Chancellor of the Exchequer what procedures operate in cases where it is 591W discovered that an overpayment of child tax credit has been made; and whether notification of the position is sent to the recipient of the tax credit. [153465]
§ Dawn PrimaroloThe Inland Revenue's Code of Practice 26 "What happens if we have paid you too much tax credit?" sets out the Inland Revenue's approach when adjusting an award to avoid paying too much tax credit over the year or to recover an overpayment identified after the tax year has ended.
A revised award notice is sent to claimants when a change is processed.