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Official guidance
Child Benefit Technical Manual

CBTM05000PART1 · Overpayments and recoveries

  • CBTM05010 · Recovery of overpayments made by direct credit transfer
  • CBTM05020 · Circumstances in which a determination need not be reversed, varied, revised or superseded
  • CBTM05030 · Offsetting prior payments of Child Benefit and Guardian's Allowance against arrears payable by virtue of a subsequent determination
  • CBTM05040 · Offsetting prior payments of Income Support or Jobseeker's Allowance against arrears of Child Benefit or Guardian's Allowance payable by virtue of a subsequent determination
  • CBTM05050 · Exception from offset of recoverable overpayment
  • CBTM05060 · Bringing interim payments into account
  • CBTM05070 · Recovery of overpaid interim payments
  • CBTM05075 · Recovery of overpayments from ongoing awards of Child Benefit and Guardian’s Allowance
  1. Overpayments and recoveries: contents
  2. Overpayments and recoveries: Circumstances in which a determination need not be reversed, varied, revised or superseded

CBTM05020 | Overpayments and recoveries: Circumstances in which a determination need not be reversed, varied, revised or superseded

From HM Revenue & Customs · Child Benefit Technical Manual

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 36

Social Security Administration Act section 71 (5A) & Social Security Administration Act (Northern Ireland) section 69 (5A)

Generally, overpaid Child Benefit or Guardian’s Allowance is only recoverable

  • when the awarding decision has been reversed, varied or revised on appeal, or superseded by Her Majesty’s Revenue & Customs

and

  • when the amount recoverable has been determined.

This regulation contains an exception to this rule. This applies where the facts and circumstances of the misrepresentation or non-disclosure do not provide a basis for revising or superseding a decision, for example:

  • Irregular encashment or other incorrect payments made under an award.

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