TAILIEUCHUNG - Child Tax Credit and Working Tax Credit - What to do if you think your Child Tax Credit/Working Tax Credit is wrong

The estimates for a sample of 56 large and emerging economies are summarised in Graph A. The stacked shaded areas show the stock of bank credit to non-banks (including governments and adjusted for exchange rate movements), broken down into domestic credit (tan area) and cross-border credit (salmon area). By contrast, the dashed black lines show the same credit total expressed in US dollars on an unadjusted basis. What first strikes the eye is the difference in the importance of cross-border credit across regions. It represented a substantial share of bank credit even in the US and euro area economies | HM Revenue Customs Child Tax Credit and Working Tax Credit What to do if you think your Child Tax Credit Working Tax Credit is wrong This factsheet tells you how you can appeal against a Child Tax Credit or Working Tax Credit decision or penalty. If you re not happy with a tax credits decision you may have the right to appeal. You ll normally have to appeal within 30 days of the date of our decision. Before you appeal It s always worth trying to reach an agreement with us before making a formal appeal. This way if we agree our decision is wrong we can make sure it s changed for you. If you still don t agree with our decision you may be able to appeal but your appeal normally still has to be within 30 days of the date of our decision. How do you know if you can appeal The decision letter we sent you will tell you if you can appeal. You can appeal when you think a decision is wrong your award doesn t take into account a change of circumstances your award is reduced or has stopped you don t agree with a penalty notice you ve been charged interest. When you can t appeal You can t appeal against a decision asking you to pay back an overpayment. But you can appeal if you think the amount of tax credits you were awarded in the first place was wrong. Although you can t appeal against a decision asking you to pay back an overpayment you can dispute this if you think that we made a mistake or gave you wrong advice. You can do this by filling in form TC846 Tax credits overpayment available from our helpline or website writing to us at the address shown under Help. You can also ask us to look again at the repayments we ve asked you to make if you are having difficulty making the payments. Our leaflet What happens if we ve paid you too much tax credits COP26 tells you more about this and is available from our helpline or website. Who can appeal Usually the person who made the claim or who s been getting the tax credits makes the appeal. If you claim as a couple only one of you

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