Tax Credits
Working Tax Credit - is an income related payment for those in low paid work. If over the age of 25 and working in excess of 30 hours, or over 50 and working in excess of 16 hours per week, claimants are not required to have dependent children to qualify. Otherwise claimants would have to have dependent children or have an illness or disability to qualify.
Child Tax Credit - is also income related but claimants must have responsibility for a child or a qualifying young person (which in certain circumstances can mean children up to the age of 20).
Overpayments - these can arise due to a failure to inform of changes in circumstances or due to official errors. If you are informed of an overpayment, you should always get advice on disputing these as many such decisions can be overturned when queried.
The Tax Credit system is administered by the Her Majesty's Revenue and Customs (Inland Revenue) rather than the Department for Work and Pensions.