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| Overpayments and recoveries: Circumstances in which a determination need not be reversed, varied, revised or superseded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when the awarding decision has been reversed, varied or revised on appeal, or superseded by Her Majesty’s Revenue & Customs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.