Estimates for 2003-04 and 2004-05 of the numbers of families with tax credits awards, including information on overpayments and underpayments, based on final family circumstances and incomes for 2003-04 and 2004-05 by constituency are published in “Child and Working Tax Credits. Finalised Awards 2003-04. Supplements on Payments in 2003-04. Geographical Analysis.” and the “Child and Working Tax Credits. Finalised Awards 2004-05. Supplements on Payments in 2004-05. Geographical Analysis”. These publications and provisional estimates for the number of in-work families with tax credit awards as at selected dates in 2005-06 are available on the HMRC website at:
Information on the current number of outstanding overpayments is not available.
HMRC’s policy on tax credits overpayments is set out in their Code of Practice 26 “What happens if we have paid you too much tax credit?”