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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 recoverability

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.

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