Use this template to challenge HMRC's refusal to apply notional entitlement offsetting to reduce a tax credit overpayment because it has been applied before to an earlier overpayment.
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
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.
