Jargon buster

The jargon	What it means
Adviser	This is a benefit or tax expert who can give you help and advice about your overpayment.
Appeal	This is when you ask HMRC to look at the decision about the amount of your tax credits again. If they don't change the decision, a tribunal can change the decision if they agree it is wrong.
Award notices	These notices are sent to you after you first claim tax credits, and again every time you report a change to HMRC. They are normally 4-8 pages long and on the front have your name, address and the amount of your tax credits.
Complaint	This is when you complain to HMRC if you are not happy with any part of their service. For example, if they have not replied to a letter you have sent.
COP 26	This is a leaflet from HMRC that tells you about overpayments. See Further help.
Debt Management and Banking	This is a part of HMRC. Their job is to collect money that is owed to HMRC.
Direct Recovery	This is when HMRC ask you to pay back an overpayment straight away.
Dispute	This is when you agree that you were paid more tax credits than you were entitled to, but don’t agree that you should have to pay it back (perhaps because the overpayment was HMRC's fault). If your first dispute is unsuccessful, you can dispute your overpayment again: see 'Second dispute'. There is no limit to the number of times you can send a dispute, but normally HMRC will not change their decision or stop asking you for money unless there is new evidence or you can show that they have ignored evidence you sent before.
Dispute decision	This is the letter that HMRC send you if you have asked them not to take back an overpayment from you. It will tell you whether you have to pay back the money. If you do have to pay it back, it should tell you the reason why.
Hardship	This means that you cannot meet your basic living costs such as food, gas, electricity, water, council tax, and rent.
Ongoing Recovery	This is when HMRC make you pay back your overpayment by taking an amount off your current tax credits.
Overpayment	This means that you have received more money from tax credits than you should have.
Recovery	This is when HMRC take money from you because they say they paid you too much. Sometimes they write to you and ask for the money back, sometimes they take money from your tax credits.
Responsibilities	Each time you get an award notice from HMRC you should also get a list of things you should do. HMRC call this list your ‘responsibilities’. HMRC also have a list of things that they should do for you.
Second dispute	If HMRC have replied to your dispute and you still don’t agree that you should have to pay the money back, you can write again explaining why you think you should not pay back the money. This is a ‘second dispute’.
Tax Credit Helpline	The helpline is part of HMRC. You ring them to report changes in your circumstances. You can also ask them questions about your tax credits and get forms from them. The number is 0845 300 3900.
Tax Credit Office	They are the part of HMRC that decide if you will get any tax credits. They also pay your tax credits. If you have any problems, the Tax Credit Office will be the people who you speak to. They will also be the first people to answer your letters.
Tax Year	A tax year runs from 6th April to 5th April of the next year.
TC846	This is the form you use to send a dispute to HMRC.
Tribunal	If you have appealed and are not happy with the response you got from HMRC, you can ask a tribunal to look at your claim. This is a panel of experts who don't work for HMRC. They can change HMRC's decision if they think it is wrong.