A tax credit guide for self-employed parents - Contact a Family

meant you couldn’t tell them within30 days of an error in your decisionnotice, you should argue that these areexceptional circumstances and ask themnot to recover any overpayment.The Revenue also have the discretionnot to recover an overpayment if you canshow that this will cause you hardship.Seek further advice from our helpline ifyou are told by the Revenue that youhave been overpaid or that you are likelyto be overpaid. If you dispute that anoverpayment has happened, or disputethe amount of the overpayment, you canappeal (see below).If you accept that you have beenoverpaid, you cannot appeal againstthe Revenue’s decision to claim backthe overpaid money. Instead, you must‘challenge’ their right to recover themoney by completing Form TC846. Thisis available from the Tax Credit Helplineor at www.hmrc.gov.uk/forms/tc846.pdfIf they subsequently insist on recoveryyou can challenge this further throughthe Revenue’s complaints procedure.If you are disputing the recovery of anoverpayment on the basis of officialerror, the Revenue should suspendfurther deductions until they havemade a decision on your case. Formore information about tax creditoverpayments phone our helpline.How can I appeal a tax credit decision?The Revenue can revise a decision(look at it again) if there is a changeof circumstances, if they have made amistake, or if they think that your awardis wrong.If you disagree with a Revenue decisionyou can appeal.The time limit for appealing is 30days from the date of the decision. Anappeal must be in writing and mustgive the reasons you are appealing.Appeals can be made on form TC623,found at the end of leaflet WTC/APavailable from the Revenue.Unless you are reporting a changeof circumstances it is usually betterto request an appeal rather than arevision. The reason for this is thatthe appeal deadline of 30 days is notextended if you ask for a revision andthis is turned down.Late appeals are sometimes possibleup to one year and 30 days after adecision. However, a late appeal is onlygranted in limited circumstances, soyou should always try and ensure youmeet the normal appeal deadline.Tax credits and otherhelp for families onlow incomesFor detailed advice on how a tax creditclaim will affect any benefits you getnow, please call our freephone helpline.Income Support and income-basedJobseeker’s AllowanceChild Tax Credit replaces any paymentsfor children made as part of yourFreephone helpline: 0808 808 3555www.cafamily.org.ukA tax credit guide for self-employed parents 21