Department for Work and Pensions (DWP)
Central Freedom of Information Team
firstname.lastname@example.org Our reference:
14 November 2017
Dear Sarah & John Coleman,
Thank you for your Freedom of Information request received on 31 October
2017.You asked: Ref: Higher rate tax payers and pension contributions has recently been
reviewed and amended.
Can you please provide both the old and new versions of the documentation
and policy? Can you please confirm that the calculations of all of those
effected will be reviewed, to correct present payments, and to ensure that
overpayments are reimbursed?
There have been two versions of the higher rate tax payers and pension
contributions decision making guidance, one from the commencement of
2012 scheme and the other from 29th September 2017; both versions have
been included with this response as:
Annex A – Decision Making Guidance for higher rate tax payers and pension
Policy develops over time and the general rule is that this is a forward looking
policy, however, there may always be exceptions subject to circumstances
In regard to the reviewing of historic calculations, each request for a
reimbursement is considered on an individual case basis.
It is not an automatic right for a non-resident parent to receive a
This is considered on an exceptional basis.
Section 41B (2) Child Support Act 1991 allows the Secretary of State to make
such reimbursement as he considers appropriate. This means that a
reimbursement can be considered upon some, all or none of the
Considering a reimbursement
Reimbursement decisions are discretionary decisions. This means CMG has
the authority to make a judgment upon what is the most appropriate action to
take. This must take into account the following:
the particular circumstances of the case. Being fully aware of the
circumstances of the case and clients before deciding on the most
appropriate course of action
the case must be fully reviewed
all previous decisions with regards to the suspension and adjustment of
debt, or where a previous decision is obviously wrong, must be
checked to ensure they are correct
where necessary the case must be brought up to date and the amount
of the overpayment confirmed before proceeding
any other relevant guidance which relates to the specific decision being
made, such as the debt steer etc.
A discretionary decision to approve or a reject a reimbursement must be
recorded in case notes.
If you have any queries about this letter please contact me quoting the
reference number above.
DWP Central FoI Team
Your right to complain under the Freedom of Information Act
If you are not happy with this response you may request an internal review by e-mailing email@example.com
or by writing to: DWP, Central FoI Team,
Caxton House, Tothill Street, SW1H 9NA. Any review request should be submitted within two
months of the date of this letter.
If you are not content with the outcome of the internal review you may apply directly to the
Information Commissioner’s Office for a decision. Generally the Commissioner cannot make a
decision unless you have exhausted our own complaints procedure. The Information
Commissioner can be contacted at: The Information Commissioner’s Office, Wycliffe House,
Water Lane, Wilmslow Cheshire SK9 5AF www.ico.org.uk/Global/contact_us
or telephone 0303 123 1113 or 01625 545745