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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: End of the recoverable overpayment - misrepresentation and failure to disclose

CBTM05360 | Period of the overpayment: End of the recoverable overpayment - misrepresentation and failure to disclose

From HM Revenue & Customs · Child Benefit Technical Manual

R (SB) 15/87

The recoverable overpayment stops at the end of the period covered by the payment issued immediately before the true facts became known. Once the office administering the benefit is aware of the material fact, which was not disclosed, or is aware of the misrepresentation, any overpayment caused by a delay in referring that information to anofficer of Her Majesty’s Revenue & Customs is not recoverable.

A new overpayment may result where the benefit is paid by OB and

  • the claimant continues to cash the OB after an officer of Her Majesty’s Revenue & Customs has revised/superseded the decision which made the award or

  • where the requirements for entitlement have ceased to be satisfied

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