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HMRC letter codes · Tax credits (TC)

TC610Notice to pay

Last reviewed 14 October 2026 · How Tax Letters checks its facts

GOV.UK says tax credits ended on 5 April 2025 and no more payments will be made.

GOV.UK: Tax credits: general enquiries · checked 14 October 2026

In short

HMRC's Tax Credits Manual says TC610 is the Notice to Pay. It is issued where tax credits have been overpaid and there is no continuing award.

“TC610 Notice to Pay … Issued where there is an overpayment of tax credits but has no continuing award.”

HMRC Tax Credits Manual: TCM0316020, Extra information: forms · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about TC610. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK’s DWP guide Tax credits debt in Universal Credit says that when a joint tax credit award ends because one or both partners move to Universal Credit, HMRC will work out whether they have been overpaid. A partner who does not move to Universal Credit is told separately of their share of the debt, in a letter called a Notice to Pay (TC610).

“If a joint tax credit award ends due to one or both partners moving to Universal Credit, HMRC will work out if they have been overpaid. … Those claimants who do not move to Universal Credit will be notified separately of their share of tax credits debt by a letter called a Notice to Pay (TC610).”

GOV.UK: Tax credits debt in Universal Credit (DWP) · checked 14 October 2026

What it asks

HMRC's Tax Credits Manual says TC610 contains a payment slip that customers should use when making their repayment.

“It contains a payment slip that customers should use when making their repayment.”

HMRC Tax Credits Manual: TCM0316020, Extra information: forms · checked 14 October 2026

GOV.UK’s tax credits overpayments guide says HMRC will send you a letter called a ‘notice to pay’ to tell you what you owe and how to repay, and that “you should pay this within 30 days”. TC610 is the notice to pay.

“will send you a letter called a ‘notice to pay’ to tell you what you owe and how to repay – you should pay this within 30 days.”

GOV.UK: Tax credits overpayments · checked 14 October 2026

If you have had a ‘notice to pay’ (the TC610) and cannot pay the full amount, GOV.UK’s tax credits payment enquiries page says to call or write to HMRC. The number is 0300 200 3800, Monday to Friday, 8am to 5pm, and the page links to “Find out about call charges”.

“Call or write to HMRC if you have had a 'notice to pay' an overpayment of tax credits and cannot pay the full amount. … Telephone: 0300 200 3800 … Opening times: Monday to Friday, 8am to 5pm. … Find out about call charges”

GOV.UK: Tax credits: payment enquiries · checked 14 October 2026

Free help and HMRC contacts

GOV.UK’s tax credits overpayments guide says HMRC will write to tell you what you owe and how to repay, and to call HMRC if you think it made a mistake or want to know how it calculated your overpayment. TC610 is that letter, the notice to pay.

“HMRC will write to tell you what you owe and how to repay the money. Call HMRC if you: … think they made a mistake … want to know how they calculated your overpayment”

GOV.UK: Tax credits overpayments · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.