Skip navigation |

Tax credits - renewals, awards and overpayments

Category Technical Articles
AuthorTechnical Department
Article by Liz Lathwood, Personal Taxes Technical Officer, CIOT. This article appeared in the March 2004 issue of Tax Adviser. In last month's Tax Advixser, Peter Gravestock gave an outline of the renewal process (see Tax Credits - The Next Challenge, page 9). The purpose of of this article is to look in a little more detail at some of the issues surrounding the renewals and finalisation processes, and the Inland Revenue treatment of tax credit overpayments.

To download the article in Adobe (pdf) format, please click on the link below.

Technical Department
020 7235 9381

March 2004 by Liz Lathwood


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.