HMRC’s policy on recovering overpayments is set out in Code of Practice 26: “What happens if we pay you too much tax credit?”
I announced to the House on 18 October 2007, Official Report, column 944, that as part of that, HMRC will be replacing the reasonable belief test with a clearer test that will set out customers’ responsibilities for checking factual information.
(2) how many tax credits overpayments waived were worth (a) under £1,000, (b) £1,000 to £1,999, (c) £2,000 to £2,999, (d) £3,000 to £3,999, (e) £4,000 to £4,999, (f) £5,000 to £5,999, (g) £6,000 to £6,999, (h) £7,000 to £7,999, (i) £8,000 to £8,999, (j) £9,000 to £9,999 and (k) over £10,000 in the financial year (i) 2003-04, (ii) 2004-05, (iii) 2005-06 and (iv) 2006-07.
The information would be available only at disproportionate cost.
The information is not available. Her Majesty's Revenue and Customs has processes in place to prevent different actions taking place on the same debt and if this occurred in error would only record such an incident on the individual case.
The information requested is not available. Guidance notes included in tax credits claim packs and notes which accompany annual declaration forms provide step by step instructions telling customers how to calculate their income for tax credits purposes and where to record it on their forms.