The information is not available, as HM Revenue and Customs’ (HMRC) systems do not record why an overpayment has been made.
However, information on the number of families with tax credits awards, including information on overpayments at UK level can be found in the HMRC publications, “Child and Working Tax Credits Statistics. Finalised Annual Awards. Supplement on Payments”, available at:
www.hmrc.gov.uk/stats/personal-tax-credits/cwtc-quarterly-stats.htm