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Tax Credits: How to deal with HMRC

This section provides guidance on a range of standard tax credits processes. Although tax credits ended on 5 April 2025 and there are no live tax credit awards after that date, HMRC will continue to deal with legacy matters relating to tax credits.

Acting on behalf of someone else: This section explains the different ways of acting on behalf of someone else including how becoming an appointee, intermediary or agent.

Contacting HMRC about tax credits: This section explains the different ways to contact HMRC about tax credits.

Obtaining information held by HMRC: Information held by HMRC can often be useful when writing a dispute or appeal. This section explains how to obtain that information and what to do if HMRC do not provide it within the set timescales.

Challenging Overpayments: This section outlines the various ways of challenging tax credit overpayments.

Appeals: This section explains the appeals process in tax credits.

Disputes: The most common way of challenging overpayments. This section explains how the dispute process works and what to do if a dispute fails. Challenging overpayments: There are several ways of challenging an overpayment depending on the cause of it. This section explains more about each route and the steps needed.

Dealing with mistake and fraud: This section explains more about HMRC’s powers to investigate claims including examinations and enquiries as well as the less well known discovery power.

Dealing with overpayment debt: This section explains how Debt Management and Banking recover tax credit overpayments debt.

Expected HMRC standards: HMRC have a set of standards set out in Your Charter that should be followed by tax credits staff as well as all other parts of HMRC. This section also explains help available to those who need extra support.

Making a complaint: This section explains what to do when things go wrong and includes information about escalating cases to the Adjudicator and Parliamentary Ombudsman.

Last reviewed/updated 10 April 2025