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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  • CBTM05020 · Circumstances in which a determination need not be reversed, varied, revised or superseded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: Exception from offset of recoverable overpayment

CBTM05050 | Overpayments and recoveries: Exception from offset of recoverable overpayment

From HM Revenue & Customs · Child Benefit Technical Manual

Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation 40

A recoverable overpayment cannot be offset under Reg 38(1) or Reg 39(2).

When calculating an overpayment an offset must always be considered first and only the amount, if any, remaining following that offset will fall for consideration of recoverability, as defined by section 71 of the Social Security Administration Act or section 69 of the Northern Ireland Administration Act .

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