•The rules on the recovery of tax credit overpayments are different from those that apply to most social security benefits.

•All tax credit overpayments are recoverable however they are caused, but HMRC has the discretion to decide whether or not to do so.

•There are rules on the amount that may be recovered and guidance on how HMRC should recover an overpayment.

•There is no right to request a review by HMRC or appeal to an independent tribunal about a decision on whether or not to recover an overpayment of tax credits. However, you can ask HMRC to look at it again and use its discretion not to recover (known as a ‘dispute’).

•If you do not agree that you were overpaid, you can request a review by HMRC of the decision on your entitlement or appeal to an independent tribunal.