Official error

For a mistake to count as an official error, you need to show three things:

  1. That HMRC made a mistake which led to the incorrect award
  2. Changing the award would be in your favour
  3. The mistake was mostly HMRC’s fault.

An official error request is different from an appeal or dispute. If you are within the time limit for an appeal then it is best to appeal instead of using the official error route. But if you have missed the time limit (including the one for a late appeal), then you might be able to make a request for them to look at whether an ‘official error’ has been made.

How do I make an official error request?

You should send a letter explaining why you think the mistake is an ‘official error’ and asking HMRC to stop recovering your overpayment until they make a decision, to the Dispute team. If you aren't sure of their address, phone the Tax Credit Helpline and ask.

When you send your letter it is best to send it recorded delivery. If HMRC carry on asking for the money back or taking it from your tax credits, have a look at Repaying the overpayment

How long have I got?

You have five years from the end of the tax year in which the overpayment occurred to ask HMRC to change your incorrect award.

What if HMRC don’t change my award?

If HMRC refuse to change your award after you have sent an official error letter, you should speak to an adviser. The law is not clear about whether you have a right to appeal this decision and it may need a Tribunal to decide. See How to find an adviser on page 34.

What if HMRC don’t change my award?

If HMRC refuse to change your award after you have sent an official error letter, you normally cannot appeal. You should speak to an adviser if this happens.The law is not clear about whether you have a right to appeal this decision and it may need a Tribunal to decide. See How to find an adviser - tax credits.

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