I have recently had the misfortune to be on the receiving end of this over complex, burdensome, time and paper intensive, maladministrative system. Allow me to explain as briefly as I can: I received my annual declaration form at the beginning of the year. After reading the covering latter it stated that unless your circumstances have changed there is no need to return the forms and your award will be calculated automatically. Great thinks I, no mindless form filling as HMRC are already fully aware of my income and tax details. Two months later I find that my child tax credits are cancelled. I telephoned the helpdesk who stated that I must fill in the forms. No problems, and I hastened to unarchive the relevant P60s and transposed the information onto the form. Three weeks later I received another set of duplicate forms with instructions to fill out immediately. Another telephone call to the helpdesk and they verbally extracted my P60 details, entered them onto the computer and resumed payment. End of the matter, thank goodness, or so I thought!! Imagine my surprise some 6 months later (last week) when I received another set of forms to fill in. Yet another telephone call to the help desk and the monotonous task of providing income details were given for manual entry into the computer. "That`s it sorted at last" explains the gentleman on the phone. "Fan f?cking tastic" I felt like replying. 2 days ago I received another letter thanking me for telling them of my change of circumstances and that my payments are stopping with immediate effect I should repay 2 years worth of child tax credit back to HMRC!!!!! (about £1000). Another telephone call ensued to the helpdesk. My point to the tax credit office was my circumstances have not f*cking changed so why cancel the payments and demand monies back. I received the rather glib response that the letter was automatically computer generated. I argued that in order to receive this letter someone from the tax office would be required to enter into the computer that my circumstances had changed, when point in fact, they hadn`t. My income threshold was unlikely to exceed £58000 in the near future (unless the AFPRB recommends a 300% pay rise to HMG) and my children cannot be kicked out of the house yet as they are both under 16. I explained that to date I had filled in 3 declaration forms and had supplied the same information on the telephone twice a grand total of 5 times!!!!!. Was HMRCs modus operandi to stop me claiming through documental attrition? It was explained to me that only Head Office could reinstate the payments and my case was flagged. Why was it reinstated last time without Head Office approval I questioned. My response was some incoherent mumbling about computer system compatibility. The farce continues and in keeping with my avatar, if a response is not forthcoming from HMRC within 14 days, letters will start flying. If we had fought the two World Wars with the same degree of competency I would be goose stepping around my living room in black leather jack boots eating bratwursts. Has any other ARRSERS had the misfortune to deal with these faceless beaurocrats???