½Û×ÓÊÓƵ

Note that tax credits cease on 5 April 2025. New claims for tax credits are no longer possible and no more payments will be made after 5 April 2025. Any existing claimants will be migrated to the universal credit system. See Division E2.1. Because of the nature and administration of universal credit, detailed consideration is beyond the scope of the current work. However, a brief outline of Universal Credit is given at E2.102.

HMRC issued a briefing in February 2014 on tax credits overpayments¹. The briefing covers how overpayments occur, how they can be avoided and HMRC's actions on overpayments. It emphasizes that recipients of tax credits must renew their applications on time, check their award notices and advise HMRC within a month of any omissions, errors or anything incomplete. Any payment made into a claimant's bank account that does not match the amount on the award notice must be notified to HMRC as soon as possible. The briefing indicated that HMRC may double-check the information provided in a claim, to ensure