Tax Credits Act 2002 section 29

Where an overpayment is liable to be repaid by a person or persons, the Commissioners for HM Revenue & Customs must give notice to that person or each of them.

The notice must specify

the amount to be repaid; and

how the amount to be repaid is to be recovered.

An overpayment can be repaid to the Commissioners in the following ways:

it can be treated as tax charged in an assessment being due and payable by the person(s) named in the notice within 30 days: Tax Credits Act 2002 Section 29(3)

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