Tax credits and penalties

HMRC can impose a financial penalty for certain failures relating to your claim for tax credits. This factsheet sets out when this can happen and what you can do to challenge it.

Tax credit overpayments

This factsheet gives an overview of how overpayments of tax credits can happen, what you can do to challenge them, and how to stop them from happening in the first place.

Tax credits and judicial review

This factsheet explains when when judicial review proceedings can be brought in tax credits cases against decisions made by HMRC.

It contains some information that is relevant UK wide, but some details are specific to Scotland.


Tax credits: challenging decisions

This factsheet explains what you can do if you disagree with a decision that HMRC has made about your entitlement to tax credits.

Tax credit checks

This factsheet sets out the powers that HMRC has to check information provided as part of your tax credits claim, before or after payment has been made to you.

Tax credits and complaints

This factsheet sets out the formal procedures for making a complaint about your tax credits. It is relevant UK-wide.

Note that in many cases you should instead apply for a mandatory reconsideration then appeal or request judicial review, which are covered in other factsheets.

Tax credits and childcare

This factsheet looks at when parents in work can get help with childcare costs through working tax credit.

Tax credits annual review

The amount of tax credits you receive during the year is an estimate of your likely entitlement. Awards are only finalised after the end of the tax year. This factsheet looks at how awards are finalised and how claims are renewed.


Lone parents and tax credits

This factsheet contains information about tax credits for lone parents.

Tax credits - the basics

This factsheet explains the basic qualifying conditions for tax credits and how the system works.