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Contents

Official guidance
Child Benefit Technical Manual

CBTM05000PART2 · Misrepresentation and failure to disclose - general considerations

  • CBTM05080 · Consequences of misrepresentation and failure to disclose
  • CBTM05090 · Considering the overpayment question
  • CBTM05100 · Considering recoverability
  • CBTM05110 · Consideration of evidence
  • CBTM05120 · Balance of probabilities
  • CBTM05130 · Effect of destruction of documents
  • CBTM05140 · Effect of criminal conviction
  • CBTM05150 · Misrepresentation and failure to disclose - General considerations: Deciding between misrepresentation and failure to disclose
  • CBTM05155 · Causation
  1. Misrepresentation and failure to disclose - general considerations: Contents
  2. Misrepresentation and failure to disclose - general considerations: Considering the overpayment question

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  • any relevant decision must be, revised/superseded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.

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