Judicial review template letter

HMRC's failure to exercise discretion not to recover overpayment of tax credits from UC award

JR83

Use this template to challenge HMRC's ongoing failure to exercise discretion not to recover an overpayment of tax credits from your client's current universal credit (UC) award when that overpayment was a result of official error by HMRC and your client is experiencing financial hardship.  

These letters are for advisers, not members of the public.

If you don't have an adviser, you may be able to find one at advicelocal.uk

Contact us for a copy of the template

For a copy of this template, please contact [email protected]

We'll discuss your client's case with you and advise whether this pre-action letter is appropriate.

We can support you to complete the letter or help you draft your own.

If a pre-action letter is not appropriate, we'd still be happy to share templates with you if they would help you challenge the decision in a different way.