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Guidance

Child Tax Credit and Working Tax Credit: why overpayments happen

Use the WTC8 guidance for advice and examples of how overpayments of tax credits can happen.

Updates to this page

From:
HM Revenue & Customs
Published:
2 April 2014
Last updated:
6 April 2025
Show all updates

  1. The guidance has been updated for the 2025 to 2026 tax year.

  2. Annual tax year changes to English and Welsh WTC8.

  3. Annual tax year changes to English and Welsh WTC8.

  4. Annual tax year changes to English and Welsh WTC8.

  5. Annual tax year changes to English and Welsh WTC8.

  6. Annual Tax year changes update

  7. Annual tax year changes to the WTC8 and Welsh version available

  8. The 2015 to 2016 form has been added to this page.

  9. First published.

Documents

Why Child Tax Credit and Working Tax Credit overpayments happen

Ref: WTC8

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Details

If you are overpaid tax credits you may ask why this has happened.

This guidance shows some of the most common reasons why people end up with an overpayment.

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