We do not seek to explain the enforcement of tax credit overpayments, which involves several different procedures. Do not rely on the information in respect of other tax debt in this booklet.

Key issues to note in respect of Tax Credits are set out in our information section on Tax Credits and in our help guide: Tax Credits Problems? and this includes a comprehensive section on everything from how to claim to how to appeal. For those in an overpayment situation you will find information on:

• the treatment overpayments for continuing and lapsed awards
• policy on joint claims
• disputes (Code of Practice 26) and appeals
• time to pay and recovery action
• what happens on bankruptcy

Note that distraint (where HMRC legally takes possession of goods) is only used in exceptional cases and bankruptcy is not currently used by HMRC for Tax Credits debts alone.

The Child Poverty Action Group also has good readable information on Tax Credits on their site www.cpag.org.uk – look under “Welfare Rights”.

If you need face-to-face advice, go to your local Citizens Advice Bureau.