CBTM05100 | Misrepresentation and failure to disclose - General considerations: Considering recoverability
From HM Revenue & Customs · Child Benefit Technical Manual
SS A Act 1992, section 71 (2), (5), NI A Act section 69(3), (5)
When considering the recoverability of an overpayment the following must be decided;
whether any person has misrepresented or failed to disclose a material fact
and
whether, as a result of any misrepresentation or failure to disclose, payment of benefit has been made
and
who made the misrepresentation or failed to disclose.
If there is a recoverable overpayment
The following action has to be taken
the amount of the recoverable overpayment, if any, must be calculated
and
a decision on the overpayment question must be given, stating
the amount that is recoverable and
the period during which the amount was paid and
the person from whom it is recoverable.
Material Fact
The words material fact should be given a reasonably wide meaning. They cover any factreasonably considered to affect the entitlement to, or payability of, any benefit.