CBTM05090 | Misrepresentation and failure to disclose - general considerations: Considering the overpayment question
From HM Revenue & Customs · Child Benefit Technical Manual
SS A Act 1992, section 71(2), SS A (NI) Act section 69 (2)
The Child Benefit and Guardian’s Allowance (Administration) Regulations,regulation 37
When an overpayment question is considered, except where regulation 36 of the ChildBenefit and Guardian’s Allowance (Administration) Regulations apply;
any relevant decision must be, revised/superseded
and
where appropriate, the benefit paid against the new amount awarded should be offset
and
the period of any overpayment must be determined
and
the total overpayment, that is, the difference between the amount to which there is entitlement or which is properly payable and the amount, which has been paid, must be calculated.