Overpayments because HMRC has cancelled a disability element

Tax Credits Problems?

Sometimes your disability element may be incorrectly cancelled, leading to an overpayment of tax credits. This may happen when you contact HMRC to renew your claim and are asked about your entitlement to certain benefits like Disability Living Allowance.

It is important that you understand and check the basis of your entitlement. You can check this in the Tax Credit Technical Manual. The definitions for Working Tax Credit disability elements can be found here http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02500.htm, and particularly http://www.hmrc.gov.uk/manuals/tctmanual/tctm02510.htm (and category ‘G’). 

Those for child tax credit disability elements are here http://www.hmrc.gov.uk/manuals/tctmanual/TCTM02220.htm

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