Tax Credits: What does the law mean?
This section of the website contains links to various government websites that provide information about tax credits and to HMRC technical manuals that contain guidance on how HMRC operate the tax credits system.
You can see the available sections using the navigation panel on the left, or use the links below.
Government websites: In this section you will find links to Government websites that provide information about tax credits including the HMRC site and Gov.UK.
Tax credits manuals: The HMRC website contains a wealth of information about tax credits contained in three manuals that set out HMRC guidance in more detail as well as outline various processes that staff follow. These manuals can be very useful for advisers when challenging overpayments.
Codes of practice: The most common way of challenging an overpayment is through the dispute process. HMRC use Code of practice 26 (COP 26) to explain the dispute process and recovery of overpayments more generally.
Tax credits leaflets: In this section you will find the current series of tax credits leaflets as well as an archive section which contains historical versions of the leaflets.
External commentary: Many organisations publish information about tax credits. This section provides links to some of that information.
Updated 19 March 2013