Client was the subject of a tax credit enquiry because the IR did not accept that she and her husband had separated. As a result it was decided that she had been overpaid and she is now having to claim as a couple although she is adamant that they are apart. The problem is that she was talked out of appealing and now more than 13 months have passed so she cannot request a late appeal.

I'm thinking of advising her to contact the tax credit office to ask for a new decision based on a change of circumstances, ie that she is no longer with her husband, so that we can get a decision against which to appeal. However, this seems wrong given that she has always claimed to be separated. Any thoughts/suggestions welcome.

Thanks.