We referred a client wih a large "in-year" overpayment to the local Tax Office this week for a top-up payment.

We were informed today the the facility for making top-up payments no longer exists (although it may be reinstated towards the end of the financial year according to our informant). Instead there is a facility for requesting that prospective overpayments be "recovered" in year at the same rates as allowed for end of year overpayments - 10% in our client's case.

In principle this is probably a better arrangement but it should surely be publicised.

Have I missed something? If not has anyone else heard anything about this?

Richard Atkinson
Wirral Welfare Rights Unit

I've been attending the Tax Credits Consultation Group meetings on behalf of NAWRA and as far as I'm aware the current policy is as in set out in COP 26, despite that publication not having been updated yet.

Its interesting because the alleged replacement regime that you describe is pretty much what the client reresentative bodies on the group have been asking for but HMRC certainly haven't agreed to it as yet, or not as far as I know anyway.

Minutes of the meetings generally find their way onto the discussion forum about 3 months after they occur and are sent out to NAWRA members.