Tax Credits: What does the law mean?
The tax credits system ended on 5 April 2025. This section of the site remains in place for ongoing tax credit issues such as tax credit debts, disputes, appeals, complaints and compliance checks.
Tax credits manuals: There is a wealth of information about tax credits contained in three manuals that set out HMRC guidance in more detail as well as outline various processes that staff follow. These manuals can be very useful for advisers when challenging overpayments.
Codes of practice: The most common way of challenging an overpayment is through the dispute process. HMRC use Code of practice 26 (COP 26) to explain the dispute process and recovery of overpayments more generally.
Tax credits leaflets: In this section you will find the 2024/25 tax credits leaflets as well as an archive section which contains historical versions of the leaflets.
Last reviewed/updated 9 April 2025