24 November 2011
Obtaining information held by HMRC about your client
One of the most difficult things about challenging a tax credits overpayment is gathering evidence. In some cases, advisers may want to consider doing a Subject Access Request (SAR) which is basically a request to HMRC for copies of all data relating to a claim.
These requests can be useful for obtaining screen print outs showing different award versions, copies of household notes (the notes that helpline advisers should type after each call), copies of the original claim and often most crucially telephone recordings of calls made to the helpline.
Until recently, advisers could send SAR requests using a TC689 as authority to do so. HMRC have now changed the process and will only allow an adviser to receive data from a SAR request where the claimant has given specific written authority. You can enclose the claimant's written authority with your SAR request.
Advisers can request data by writing to:
TCO SAR Team
Group 7
Area F
Floor 1 St Marks House
ST Marys Street
Preston
Lancs
PR1 4AT
Or by faxing the request to 03000 571 842
More detailed information about this process can be found in our tax credits section.
We have also written a guide about challenging overpayments for advisers which gives more detail about how these requests can be used to dispute, appeal or lodge a complaint.
For child benefit & guardian’s allowance SAR requests, see our child benefit section.