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Volume 450: debated on Wednesday 11 October 2006

To ask the Chancellor of the Exchequer on what date the reasonable belief test in relation to writing off overpayments was introduced into HM Revenue and Customs’ code of practice on overpayments; how this test will be applied; and if he will make a statement. (76854)

HMRC’s policy on dealing with overpayments, including those caused by their mistake, is set out in their Code of Practice—COP 26—“What happens if we have paid you too much tax credit?” The policy has been set out in every edition of the Code.