How to Dispute a Tax Credit Overpayment: Step 3

Write a Case History and Submit a 2nd Tier Complaint

If and when the first dispute stage fails, move on to 2nd Tier Complaints - during which you should stress that this is also still a dispute, not just a complaint.

We recommend that you do this by writing a Case History (or case letter). It just needs to be in date order with brief outlines of what happened at each stage. Although it may take a while to track down dates, times and information for your own history, I promise you that in terms of your dispute it will become very useful.

See here for a Guide to Translating Your Data and Writing Your Case History.

Send copies of the 1st dispute response and your case history, with a covering letter stressing issues that may have gone ignored, or to question how reasonable the decision was, to :

2nd Tier Complaints Section,
Tax Credit Office,
Preston,
PR1 OYP.

Now is also a good time to make your MP aware of your dispute, and this is covered in the next section, Dispute Step 4.

Once again, throughout all of this keep full records of any contact with the Tax Credit Office; dates, times and content of telephone calls, copies of letters, etc.

Send everything by recorded delivery because the Tax Credit Office are now playing the 'we never received it' game and you may need proof of delivery at a later stage. Do not agree to meet with them, don't let them in if they turn up (tell them you are in RRR or dispute) and don't arrange repayment (ha!) until EVERYONE has failed your dispute.

If HMRC hassle you or affect your payments, complain that you are still in dispute and, as per their own legislation, they should not be seeking to recover until this process has been exhausted. You can use our sample "Dispute Status" complaint letter as a guide - just edit it to suit your circumstances.

This stage is only over if and when they write to inform you they have 'decided to not allow your request'. Before moving on to the next stage, respond back to them complaining if any issues have been left unaddressed / acknowledged and / or you feel their decision is unreasonable. You can use our sample "Failed Dispute" response letter - again, just edit to suit your circumstances.

If they start immediately hassling you for recovery before you are ready to respond, you can send them our "Pause Recovery" request letter.

If HMRC still refuse to find in your favour, or before, move onto the next step and get your MP involved.