(2) how much has been reclaimed from tax credits overpaid to deceased claimants in each year since tax credits were introduced; and what proportion of this sum was (a) child tax credit and (b) working tax credit;
(3) what the policy of the Tax Credit Office is on recovery of tax credits overpaid as a consequence of the death of a child included in the claim.
Tax Credit Office has a dedicated team to handle notifications of bereavement. Procedural guidance for HM Revenue and Customs processing staff can be found at:
www.hmrc.gov.uk/manuals/ntcmanual/changes_cofc/ntc0170482.htm
Guidance for Debt Management staff is published at:
www.hmrc.gov.uk/manuals/dmbmanual/DMBM555000.htm
For information about HMRCs approach to recovering tax credits overpayments when a customer has died, I refer the hon. Member to the answer my predecessor, my right hon. Friend the Member for Liverpool Wavertree (Jane Kennedy), gave the hon. Member for Runnymede and Weybridge (Mr. Hammond) on 6 December 2007, Official Report, column 1501W.
For information about the amount of overpaid tax credits, attributable to deceased claimants, I refer the hon. Member to the answers my predecessor, my right hon. Friend the Member for Liverpool, Wavertree (Jane Kennedy), gave the hon. Member for Runnymede and Weybridge (Mr. Hammond) on 8 October 2007, Official Report, column 244W and on 10 July 2008, Official Report, column 1786W. Information for 2007-08 will be available in May 2009.
In order to allow bereaved families more time to notify the Department, HMRC pay child tax credit for up to eight weeks following the death of a child.