Would be grateful for any pointers on now to take this further.

Couple with 5 children - he is a minicab driver, assaulted during his work and left in hospital. On discharge has depression plus memory loss. Cannot hold down his job, couple separate on 30/08/08. He normally deals with tax credits on behalf of the couple.

She is left with overpayment of tax credits of £4625 from April to 11/09/08. We have discovered that the annual declaration was returned but HMRC say some info was missing - the requested this from him but had no response despite follow up request on 13/08/08.

HMRC sent statement of account on 11/09/08 terminating award from April and raising overpayment. They accept that he did finally respond with the information they needed on 30/10/08 but say this was too late to restore the award as it had been terminated.

She did not make a single claim until December 2008, which is in payment.

She disputed overpayment - rejected. We made further reps on her behalf also rejected.

Thanks!

If the appeal was made in writing and signed they should pass it to the tribunals service. An appeal against the overpayment occuring carries a proper right of appeal.

Thanks for that - the problem is it was an overpayment decision notified by a Statement of Account and as I understand it this does not carry a right of appeal - hence the dispute procedure was used.

There is a 'good cause' provision for late returns of annual declarations in reg.11(3)(c), TC, Claims and Notifications Regs, provided return is made by 31st January. Sounds as if there is a case for this to apply.

While this will have been a decision under S.24(4) TC Act and not appealable, I think there is a strong argument that such decisions ought to be appealable under the HRA.Cf the remarks in CTC/0031/2006 esp, paras. 22,29. I got a case arguing this almost to hearing when HMRC settled, as is their way. So it could be worth taking this to appeal to argue the HRA point on jurisdiction.

From my submission in that case:

"However, if HMRC are correct on this, the effect is that there has been no appealable decision on ___'s entitlement to tax credits for 2006-7, nor on the disputed question whether a claim was made for this period. Despite the existence of a bona fide dispute, on both the facts of the case and the applicable law, Mr ___ has no access to an impartial tribunal in the determination of this dispute. HMRC are able to make a decision, on disputed facts, reducing Mr ___'s entitlement to nil and rendering all monies paid recoverable, without Mr having any effective legal remedy."

Richard Atkinson