The Tax Credits (Exercise of Functions) Order 2014
Article 3 of this Order allows the Secretary of State to recover, concurrently with the Commissioners for Her Majesty’s Revenue and Customs, amounts specified in notices given under section 29 of the Tax Credits Act 2002 (c.21)(which specify amounts of overpayments of tax credits), the amounts of penalties imposed under section 31 or 32 of that Act (which are imposed respectively in connection with the making of incorrect statements and failing to comply with requirements in connection with claims for, and awards of, tax credits) and interest carried on those amounts.