The circumstances in which HM Revenue and Customs will make compensation payments to its customers are explained in the Department’s Code of Practice 1 “Putting things right” which is available at www.hmrc.gov.uk. The Department will pay compensation for reasonable costs incurred as a direct result of its mistakes or delays and to recognise worry and distress caused by those mistakes and delays. It does not keep separate details of compensation payments made specifically due to errors or delays.
For the value of compensation payments made up to 30 September 2005 I refer the hon. Member to the answer I gave the right hon. Member for Maidstone and The Weald (Miss Widdecombe) on 22 November 2005, Official Report, column 1913W.
The value of compensation payments made between 1 October 2005 and 30 September 2006 was around £782,700.
For the number of compensation payments made up to 31 May 2006, I refer the hon. Member to the answer I gave him on 18 July 2006, Official Report, columns 360-61W.
The number of compensation payments made between 1 June 2006 and 30 September 2006 was around 3,000.
(2) how many overpayments of (a) working tax credit and (b) child tax credit in Portsmouth, North were found to be a result of HM Revenue and Customs error in 2005-06.
Estimates of numbers of in-work families with tax credits awards, including information on overpayments and underpayments, for 2005-06 awards will not be available until after family circumstances and incomes for 2005-06 have been finalised.
Provisional estimates for the number of in-work families by constituency with tax credit awards as at selected dates in 2005-06 are available on the HMRC website at:
Information on overpayments caused by HM Revenue and Customs error is not available at constituency level.