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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  • CBTM05020 · Circumstances in which a determination need not be reversed, varied, revised or superseded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: Bringing interim payments into account

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.

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