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Contents

Official guidance
Tax Credits Manual

TCM0224000 · Payment - overpayments (A-C)

  • TCM0224020 · Overpayments (introduction)
  • TCM0224040 · Overpayments - bankrupt or sequestrated customers
  • TCM0224140 · Overpayments - calculate and remit (cases suspended on or after 30/10/06)
  • TCM0224160 · Overpayments - payments posted to wrong year
  • TCM0224200 · Overpayments - certificate of debt - explanation
  • TCM0224220 · Overpayments - certificate of debt (Info)
  • TCM0224240 · Overpayments - certificate of debt (AG)
  • TCM0224260 · Overpayments - changes to be reported within a month (Info)
  • TCM0224280 · Overpayments - COP 26 responsibilities
  • TCM0224340 · Overpayments - COP 26 exceptional circumstances - Higher Officers only
  • TCM0224120 · Overpayments - calculate and remit (cases suspended on or after 30/10/06) (Info)
  • TCM0224180 · Overpayments - certificate of debt - explanation (Info)
  1. Payment - overpayments (A-C): contents
  2. Payment - overpayments (A-C): overpayments - bankrupt or sequestrated customers

TCM0224040 | Payment - overpayments (A-C): overpayments - bankrupt or sequestrated customers

From HM Revenue & Customs · Tax Credits Manual

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform.​

Members of the public and advisory bodies looking for more information about Tax Credits should go to Tax Credits: detailed information (link is external) or go to GOV.UK (link is external).

Previous versions of this page are available in The National Archives (link is external).

HMRC staff should go to the Tax Credits gateway on the Guidance Hub and search for Overpayments - bankrupt or sequestrated customers

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