# The Social Security (Claims and Payments) Regulations 1987, Paragraph 7E: Tax credits overpayment debts and self-assessment debts


(1) In this paragraph—
“self-assessment debt” means any debt which—
(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
(b)is recoverable under Part 6 of that Act;
“tax credits overpayment debt” means any debt which is recoverable under section 29 of the Tax Credits Act 2002 (recovery of overpayments).
(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.
(3) The conditions mentioned in sub-paragraph (2) are—
(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
(b) no sum is being deducted under this paragraph.
(4) The Secretary of State shall cease making deductions from a specified benefit under this paragraph if—
(a) there is no longer sufficient entitlement to a specified benefit to enable deductions to be made;
(b) entitlement to all specified benefits has ceased;
(c) the beneficiary withdraws consent for the Secretary of State to make deductions from a specified benefit; or
(d) the beneficiary is no longer liable to repay any tax credits overpayment debt or self-assessment debt.
(5) The Secretary of State shall notify the beneficiary in writing of the total sums deducted under this paragraph—
(a) on receipt of a written request for such information from the beneficiary; or
(b) on the termination of deductions.
(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—
(a) in sub-paragraph (1) for “and 7A” there were substituted “, 7A and 7E”; and
(b) in sub-paragraph (2) for “and 7D” there were substituted “, 7D and 7E”.

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Source: https://www.legislation.gov.uk/uksi/1987/1968/schedule/9/paragraph/7E (the official version)
Page: https://openlegislation.uk/social-security-claims-and-payments-regulations-1987/schedule-9/paragraph-7E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.