CBTM05060 | Overpayments and recoveries: Bringing interim payments into account
From HM Revenue & Customs · Child Benefit Technical Manual
Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation41
Once Her Majesty’s Revenue & Customs have given the notice required by regulation 22(3) of the above mentioned Regulations, if it is practicable to do so, any interim payment made in anticipation of an award shall be offset to reduce the amount awarded.
Any interim payment which is not so offset shall be deducted from
the sum payable under the award on account of which the interim payment was made
or
any sum payable under any subsequent award to the same person.