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Contents

Official guidance
Child Benefit Technical Manual

CBTM05000PART6 · Period of the overpayment

  • CBTM05340 · Start of the recoverable overpayment - misrepresentation
  • CBTM05350 · Start of the recoverable overpayment - failure to disclose
  • CBTM05360 · End of the recoverable overpayment - misrepresentation and failure to disclose
  1. Period of the overpayment: Contents
  2. Period of the overpayment: Start of the recoverable overpayment - failure to disclose

CBTM05350 | Period of the overpayment: Start of the recoverable overpayment - failure to disclose

From HM Revenue & Customs · Child Benefit Technical Manual

SS A Act 1992, section 71 SS A (NI) Act 1992 section 69

The period of a recoverable overpayment starts on the day the claimant’s benefit entitlement or payability would have altered had the material fact been disclosed when it occurred.

An exception to this is when a payment of benefit is affected for a period before the date of receipt, for example where a retrospective pay award is made, any overpayment before that date is not recoverable.

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