Carer’s Allowance Overpayment – effect on Tax Credits

We have a client who has had her CA removed going back to 2014. Each year, she included the CA as income for tax credits, and it reduced her tax credits accordingly. We are currently appealing the CA decision.

1) Assuming the CA appeal is unsuccessful, is there any way to get HMRC to revise the tax credit decisions going back to 14-15? I was thinking perhaps requesting HMRC use s. 20(4) TCA 2002, but that would only allow us to go back to 16-17.
Or is a discretionary write-off of part of the CA overpayment due to the loss of Tax Credits the best way forward?

2) Should we be attempting to get HMRC to revise any awards while the CA appeal is still outstanding, or first wait to see what the outcome is?

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