Skip to content
Solved

CBTM05070 | Overpayments and recoveries: Recovery of overpaid interim payments

From HM Revenue & Customs · Child Benefit Technical Manual

Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation 42

Where an interim payment has been made under regulation 22(1)(a) &(b) of these Regulations and

  • the recipient hasn’t made a claim as soon as practicable

or

  • has made a defective claim which has not been treated as duly made under reg 10

or

  • there is no entitlement under the claim

or

  • the entitlement is less than the interim payment

or

  • ChB or GA is not payable

or

  • the claim has been withdrawn

or

  • where an interim payment has been made under regulation 22(1)(c) of these Regulations which exceeds entitlement when determined

Her Majesty’s Revenue & Customs shall determine the amount of the overpayment and it shall be recoverable, but only where Her Majesty’s Revenue & Customs has given notice under regulation 22(3) of these Regulations.