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You can:

• dispute an overpayment decision if you鈥檝e been asked to pay back tax credits
• disagree with a tax credits decision if you think your tax credits are wrong
• make a complaint if you think you鈥檝e been treated unfairly

Call the helpline first if you think HM Revenue and Customs (HMRC) made a mistake.

You can be overpaid tax credits even if you told HM Revenue and Customs (HMRC) about a change of circumstances on time. You鈥檒l normally have to repay these.

Disputes are usually only successful if HMRC made a mistake.

How to dispute

Tell HMRC online or by post.

You can do this even if you鈥檙e no longer getting tax credits.

Deadlines

Send your dispute form within 3 months of either:

• the date on the first letter, statement or notice you received telling you that you鈥檝e been overpaid
• the 鈥榙ecision date鈥� on your Annual Review notice

You can only send it after the deadline in exceptional circumstances, for example you were in hospital for the 3 months.

If you鈥檝e requested a 鈥榤andatory reconsideration鈥�, you need to send your dispute form within 3 months of getting a reconsideration decision.

What happens next

You鈥檒l get a dispute decision letter telling you:

• if you have to repay the tax credits
• how much you have to repay
• the reasons for the decision

If you do not agree with the decision

You can:

• send HMRC new information
• ask them to review the information you sent

You need to do this within 30 days of getting your dispute decision letter unless there are exceptional circumstances, for example you were in hospital.

You can only ask for the decision to be reviewed once.

HMRC will continue to reclaim overpayments while they review your information.

You can contact an organisation like if you have not got any new information and you鈥檙e still unhappy.

Call HM Revenue and Customs (HMRC) if you think your tax credits are wrong. They can check your award and may be able to change it if it鈥檚 wrong.

If they do not change it or you still think it鈥檚 wrong, you can either:

• ask for the decision to be reconsidered (鈥榤andatory reconsideration鈥�)
• submit an appeal

Mandatory reconsideration

Ask for the decision to be reconsidered by filling in a WTC/AP form.

You need to do this within 30 days of getting your award notice unless there are exceptional circumstances, for example you were in hospital.聽 The latest you can send a request is 13 months after the date of the decision.

Appeal a decision

How you appeal a decision depends on where you live.

If you鈥檙e in England, Scotland or Wales

You can appeal to the Social Security and Child Support Tribunal.

Appeal within one month of the date on your decision notice.聽

If you went through the Mandatory Reconsideration process and you鈥檙e still not happy with the result, appeal within one month of the date on your Mandatory Reconsideration notice.

If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months.聽

If you鈥檙e in Northern Ireland聽

You can appeal to the .听听

You might need to go through the Mandatory Reconsideration process first. The Appeals Service will let you know if this is the case.

Appeal within 30 days of the date on your Mandatory Reconsideration notice.

If you cannot appeal by the deadline, the tribunal may give you an extension of up to 12 months.

You can complain about things like unreasonable delays or the way you鈥檝e been treated.

There鈥檚 a different process if you think your tax credits are wrong or you want to dispute a tax credits overpayment.

How to complain

You can:

• complain online
• call to complain (telephone complaints are usually dealt with faster)
• write to complain

If you write, include:

• your National Insurance number
• your full name, address and telephone number
• details of what happened and when
• how you鈥檇 like your complaint settled
• the word 鈥楥omplaint鈥� at the top of your letter

Send your complaint to:

If you do not agree with the response

Ask HMRC to review their response and send you a final decision.

If you鈥檙e unhappy with the final decision, you can contact the .

You may be able to claim costs (for example for postage or phone calls) if HMRC admits they made a mistake. Ask them for details.