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Contents

Official guidance
Child Benefit Technical Manual

CBTM11000 · General and supplementary provisions

  • CBTM11010 · Persons treated as residing together
  • CBTM11020 · Polygamous marriages
  • CBTM11030 · Right to Child benefit of voluntary organisations
  • CBTM11040 · No requirement to state a National Insurance Number
  • CBTM11050 · Exception to rules preventing duplicate payment
  • CBTM11060 · Use of electronic communications
  1. General and supplementary provisions: Contents
  2. General and supplementary provisions: Exception to rules preventing duplicate payment

CBTM11050 | General and supplementary provisions: Exception to rules preventing duplicate payment

From HM Revenue & Customs · Child Benefit Technical Manual

Exception to rules preventing duplicate payment

Social Security Administration Act 1992: section 13(2) & Social SecurityAdministration (NI) Act 1992 section 11(2)

The exclusion

A claimant is not entitled to Child Benefit for any week before the week in which theclaim is made if another person has already received payment for that week, in respect ofthe same child, whether or not the other person was not entitled to it.

Social Security Act 1998 section (9 or 10) or Social Security (Northern Ireland) Order1998 Article (10 or 11)

Child Benefit (General) Regulations 2006, regulation 38

The exclusion does not apply, if the amount already paid

  • is a recoverable overpayment in respect of that child or qualifying young person because of the other person’s misrepresentation or failure to disclose any material fact, and any right of appeal has not been made in the time allowed

or

  • has been voluntarily repaid to, or recovered by Her Majesty’s Revenue & Customs, and the determining authority has determined that where > - it has been decided that it is not recoverable when there was no entitlement to Child Benefit, or > - no decision has been made as to recoverability when there was no entitlement to Child Benefit.

Determining authority

Determining authority means either,

  • the Commissioners for Her Majesty’s Revenue & Customs, or

  • an appeal tribunal under section 7 of the Social Security Act 1998 or Article 8 of the Social Security (Northern Ireland) Act 1998, or

  • the Chief or any other Social Security Commissioner, or a tribunal consisting of any three or more such Commissioners brought together in accordance with section 16(7) of the Social Security Act 1998 or Article 16(7) of the Social Security (Northern Ireland) Act 1998.

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