Conservative MP for Reading West ( 6 May 2010 – current)
Scottish National Party MP for Edinburgh North and Leith ( 8 May 2015 – current)
Dawn Primarolo: .... The tax credit office of the Inland Revenue also receives letters and telephone calls concerning tax credit overpayments. Inland Revenue's policy on tax credits overpayments is set out in COP26 'What happens if we have paid you too much tax credit?', a copy of which is available in the Library of the House.
Stephen Timms: The Inland Revenue's Code of Practice 26 (COP26) 'What happens if we have paid you too much tax credit?' sets out the Department's approach to handling tax credits overpayments. It is only after the end of the year, once all the information about income and circumstances is available, that the Revenue will compare tax credit entitlement with what they have paid. They will then finalise the...
Stephen Timms: ...Revenue has put in place to protect against hardship being caused by the recovery of an overpayment. A copy is available on the Inland Revenue website at http://www.inlandrevenue.gov.uk/leaflets/cop26.htm
Dawn Primarolo: ...official error in accordance with the Department's Code of Practice 26 What happens if we have paid you too much tax credit?" which is available on its website at http://www.hmrc.gov.uk/leaflets/cop26.pdf. The estimated administrative cost of dealing with disputed overpayments was around £0.9 million in 2003–04 and around £7.6 million in 2004–05. Statistics on overpayments in...
Dawn Primarolo: ...amount for the year as a whole. This is explained in HMRC's Code of Practice 26 What happens if we have paid you too much tax credit?", available on our website at http://www.hmrc.gov.uk/leaflets/cop26.htm.This is part of the normal operation of the tax credit system, and no count of such occurrences is maintained.
Dawn Primarolo: ...award notice sent to claimants shows the amount and how it will be recovered. The accompanying notes tell claimants that HMRC's approach to overpayments is outlined in their Code of Practice 26 (CoP26). CoP26 is published on the HMRC website. They send a copy to claimants who write to them about their overpayment. Claimants who want to dispute recovery of their overpayment do not have to...
Dawn Primarolo: ...right amount for the year as a whole. This is explained in HMRC's Code of Practice 26 What happens if we have paid you too much tax credit?", which is accessible at http://www.hmrc.gov.uk/leaflets/cop26.htm. This is part of the normal operation of the tax credit system, and no count of such occurrences is maintained.
Dawn Primarolo: ...award notice sent to claimants shows the amount and how it will be recovered. The accompanying notes tell claimants that HMRC's approach to overpayments is outlined in their code of practice 26 (CoP26). CoP26 is published on the HMRC website. They send a copy to claimants who write to them about their overpayment. Claimants who want to dispute recovery of their overpayment do not have to...
Dawn Primarolo: ...'s code of practice 26, What happens if we have paid you too much tax credit?' describes their approach to overpayments and is available on the internet at: http://www.hmrc.gov.uk/leaflets/cop26.pdf The code explains that the Department will not expect customers to pay back an overpayment if it arose because of their mistake and the customer could reasonably have thought their award was...
Dawn Primarolo: ...right amount for the year as a whole. This is explained in HMRC's Code of Practice 26 What happens if we have paid you too much tax credit?", which is accessible at http://www.hmrc.gov.uk/leaflets/cop26.htm. This is part of the normal operation of the tax credit system and we therefore do not keep records of the requested information.
Dawn Primarolo: ...are recovered are provided in the Department's Code of Practice 26 What happens if we have paid you too much tax credit?", which is available on the HMRC website at: http://www.hmrc.gov.uk/leaflets/cop26.htm. Information on the number of families whose awards were reduced to zero is only available at disproportionate costs. Tax credit awards can also be adjusted during the year to take...
Dawn Primarolo: ...are based upon administrative data of outturn to date. It is assumed that recovery will be made in accordance with the Code of Practice 26 (available online at http://www.hmrc.gov.uk/leaflets/cop26.pdf)
Dawn Primarolo: ...right amount for the year as a whole. This is explained in HMRC's Code of Practice 26 "What happens if we have paid you too much tax credit?", which is accessible at http://www.hmrc.gov.uk/leaflets/cop26.htm. This is part of the normal operation of the tax credit system, and no count of such occurrences is maintained.
Dawn Primarolo: ...the maximum award of child or working tax credit, there is a limit of 10 per cent. on the amount by which HMRC will reduce tax credits payments to recover overpaid tax credits from a previous year. CoP26 is published on the HMRC website and a copy has been placed in the Library of the House.
Dawn Primarolo: ...'s Code of Practice 26, 'What happens if we have paid you too much tax credit?' describes their approach to overpayments and is available on the internet at: http://www.hmrc.gov.uk/leaflets/cop26.pdf
Des Browne: ...can be made over a 12 month period. Alternatively, a repayment plan may be agreed with HMRC's debt management and banking and the factors that will be taken into account are published in the COP26.
Dawn Primarolo: ...'s Code of Practice 26, What happens if we have paid you too much tax credit?" describes their approach to overpayments and is available on the internet at: http://www.hmrc.gov.uk/leaflets/cop26.pdf
Dawn Primarolo: ...2006. HMRC will seek recovery of an overpayment in line with Code of Practice 26, 'What happens if we have paid you too much tax credit?' The code can be found at: http://www.hmrc.gov.uk/leaflets/cop26.pdf
Dawn Primarolo: ...overpaid, HMRC will recover the overpayment as explained in code of practice 26 "What happens if we have paid you too much tax credit?", available on our website at http://www.hmrc.gov.uk/leaflets/cop26.htm. The total amount that was overpaid in 2003-04 and how much of this was recovered in 2004-05 is shown in part two of the "Comptroller and Auditor General's Standard Report on the...
Dawn Primarolo: ...notice were introduced from April 2006. The check sheet includes a section on overpayments and highlights the availability of additional tax credits payments. The Code of Practice on overpayments (COP26) was revised earlier this year and now provides a clearer statement of what is meant by the reasonableness test in official error cases. From November 2006 the tax credits computer system...