Tax credits - renewals, awards and overpayments
|Category|| Technical Articles
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.
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March 2004 by