{
  "url": "https://openlegislation.uk/social-security-claims-and-payments-regulations-1987/schedule-9/paragraph-7E",
  "json_url": "https://openlegislation.uk/social-security-claims-and-payments-regulations-1987/schedule-9/paragraph-7E.json",
  "legislation": "uksi/1987/1968",
  "legislation_title": "The Social Security (Claims and Payments) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/social-security-claims-and-payments-regulations-1987",
  "path": "schedule/9/paragraph/7E",
  "kind": "paragraph",
  "number": "7E",
  "heading": "Tax credits overpayment debts and self-assessment debts",
  "text": "(1) In this paragraph—\n“self-assessment debt” means any debt which—\n(a)has arisen from submission of a self-assessment to Her Majesty’s Revenue and Customs under section 9 of the Taxes Management Act 1970 (returns to include self-assessment); and\n(b)is recoverable under Part 6 of that Act;\n“tax credits overpayment debt” means any debt which is recoverable under section 29 of the Tax Credits Act 2002 (recovery of overpayments).\n(2) Where the conditions set out in sub-paragraph (3) are met, the Secretary of State may deduct from a specified benefit to which the beneficiary is entitled a sum which is up to a maximum of 3 times 5 per cent of the personal allowance for a single claimant aged not less than 25 and pay that sum to Her Majesty’s Revenue and Customs towards discharge of any outstanding tax credits overpayment debt or self-assessment debt owed by the beneficiary to Her Majesty’s Revenue and Customs.\n(3) The conditions mentioned in sub-paragraph (2) are—\n(a) that the beneficiary has given written consent to Her Majesty’s Revenue and Customs for deductions to be made from a specified benefit towards discharge of any outstanding tax credits overpayment debt or self-assessment debt owed by the beneficiary to Her Majesty’s Revenue and Customs; and\n(b) no sum is being deducted under this paragraph.\n(4) The Secretary of State shall cease making deductions from a specified benefit under this paragraph if—\n(a) there is no longer sufficient entitlement to a specified benefit to enable deductions to be made;\n(b) entitlement to all specified benefits has ceased;\n(c) the beneficiary withdraws consent for the Secretary of State to make deductions from a specified benefit; or\n(d) the beneficiary is no longer liable to repay any tax credits overpayment debt or self-assessment debt.\n(5) The Secretary of State shall notify the beneficiary in writing of the total sums deducted under this paragraph—\n(a) on receipt of a written request for such information from the beneficiary; or\n(b) on the termination of deductions.\n(6) Where a deduction is made under this paragraph from a specified benefit, paragraph 8 (maximum amount of payment to third parties) is to have effect as if—\n(a) in sub-paragraph (1) for “and 7A” there were substituted “, 7A and 7E”; and\n(b) in sub-paragraph (2) for “and 7D” there were substituted “, 7D and 7E”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 para. 7E inserted (30.4.2010) by The Social Security (Claims and Payments) Amendment (No. 2) Regulations 2010 (S.I. 2010/870), regs. 1, 2(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1968/schedule/9/paragraph/7E",
    "retrieved_at": "2026-10-29T16:17:50.477745+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}