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Contents

Official guidance
Debt Management and Banking Manual

DMBM514000 · Debt and return pursuit

  • DMBM515000 · Self Assessment
  • DMBM519000 · PAYE RTI
  • DMBM520000 · PAYE pre-RTI
  • DMBM524000 · CIS
  • DMBM525000 · NIC
  • DMBM530000 · VAT
  • DMBM535000 · Excise duties
  • DMBM537000 · Environmental Taxes
  • DMBM540000 · Customs & other duties
  • DMBM542000 · Machine Games Duty (MGD)
  • DMBM545000 · Stamp Duty Land Tax
  • DMBM552000 · Corporation tax
  • DMBM555000 · Tax credits
  • DMBM557000 · Child Benefit overpayments
  • DMBM560000 · Foreign cases
  • DMBM565000 · Contract settlements
  • DMBM569000 · New penalties processes for DMB
  • DMBM569500 · Securities for PAYE and VAT
  • DMBM570000 · Miscellaneous charges
  • DMBM516000 · Self Assessment: action by DMB Campaigns, Debt Technical Offices (DTO) and specialist teams
  • DMBM517000 · SA: daily penalties
  • DMBM518000 · Self Assessment: revenue determinations
  • DMBM518500 · Self Assessment: customers requiring assistance in an outstanding SA return situation
  • DMBM519100 · PAYE RTI: IT systems
  • DMBM519200 · PAYE RTI: submissions and charges
  • DMBM519300 · PAYE RTI: payments
  • DMBM519400 · PAYE RTI: interest
  • DMBM519500 · PAYE RTI: penalties
  • DMBM519600 · PAYE RTI: disputes
  • DMBM519700 · PAYE RTI: cessations
  • DMBM520100 · PAYE: introduction to PAYE: interest
  • DMBM520160 · PAYE: Introduction to PAYE: Repayment Interest (RPI): Contents
  • DMBM520200 · PAYE: introduction to PAYE: band types and Estimated Monthly Yield (EMY)
  • DMBM520205 · PAYE: introduction to PAYE: segmentation bands and requirements to pay and file electronically
  • DMBM520210 · PAYE: introduction to PAYE: annual returns
  • DMBM520275 · PAYE: introduction to PAYE: penalties
  • DMBM520280 · PAYE: introduction to PAYE: tax-free payment
  • DMBM520285 · PAYE: payment schedule requests
  • DMBM520400 · PAYE: In-Year Process
  • DMBM520430 · PAYE: in-year: in-year procedures: contents
  • DMBM520460 · PAYE: in-year process: IDMS actions: contents
  • DMBM520520 · PAYE: in-year process: referral to Field Force: contents
  • DMBM520550 · PAYE: in-year process: quantification: contents
  • DMBM520900 · PAYE: E-payment
  • DMBM521000 · PAYE: e-payment: e-payment default
  • DMBM521200 · PAYE: E-payment: Non-composite default
  • DMBM521300 · PAYE: E-payment default appeals
  • DMBM521500 · PAYE: e-payment surcharge
  • DMBM521800 · PAYE: E-payment surcharge appeals
  • DMBM522100 · PAYE: End of Year
  • DMBM522180 · PAYE: end of year: non-filing and late-filing penalties
  • DMBM522220 · PAYE: End of Year: underpayments, surcharge and interest
  • DMBM522290 · PAYE: end of year: overpayments
  • DMBM522400 · PAYE: end of year: CIS/PAYE Fraud cases
  • DMBM522500 · PAYE: cessation, cancellation and Cancelled One Year Only (COYO)
  • DMBM522650 · PAYE: successions: contents
  • DMBM522700 · PAYE: phoenix companies
  • DMBM522800 · Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003
  • DMBM522870 · PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: Initial review of cases
  • DMBM522970 · PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case
  • DMBM523040 · Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: Making a Decision
  • DMBM523160 · PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: contents
  • DMBM523260 · PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: completion of cases
  • DMBM523300 · PAYE: employer or contractor has lost their records
  • DMBM523400 · PAYE recovery and associated processes: special arrangements/schemes
  • DMBM523500 · PAYE: penalties for late payment
  • DMBM523700 · PAYE: legislation/regulations
  • DMBM523800 · PAYE: forms and functions
  • DMBM524200 · CIS: penalties
  • DMBM524300 · CIS: contractor's response
  • DMBM524400 · CIS: verification procedures in DM
  • DMBM524500 · CIS: pursuit action
  • DMBM524600 · CIS: in-year and end-of-year process
  • DMBM524700 · CIS: tracing and RLS issues
  • DMBM524710 · CIS: recording Nil payment declarations on BROCS
  • DMBM524730 · CIS: mergers
  • DMBM524740 · CIS: cessations
  • DMBM524750 · CIS: time to pay requests
  • DMBM524995 · CIS: RIS/CIS Compliance referral stencil
  • DMBM525110 · NIC: class 1 NICs
  • DMBM525310 · NIC: Class 1A NICs
  • DMBM525510 · NIC: class 2 NICs
  • DMBM525910 · Class 4 NICs
  • DMBM527110 · NICs: limitation
  • DMBM527310 · NIC: deferred NICs
  • DMBM530100 · VAT: liability for payment
  • DMBM530300 · VAT: effects of death or incapacity on recovery action
  • DMBM530400 · VAT: IT Systems
  • DMBM530500 · VAT: recovery timetable/indicators
  • DMBM530650 · VAT: how debts are notified
  • DMBM530700 · VAT: DMB manual processing
  • DMBM530800 · VAT: understanding the customer
  • DMBM530900 · VAT: pre-enforcement action
  • DMBM531000 · VAT: deregistered customers and revenue losses
  • DMBM531200 · VAT: Annual accounting scheme
  • DMBM531300 · VAT: repayment taxpayers
  • DMBM531400 · VAT: National Debt Pursuit Unit and payment on account
  • DMBM531500 · VAT: suspended debt
  • DMBM531600 · VAT: VAT returns in excess of £1 Billion
  • DMBM535090 · Excise duties: power to assess duty due
  • DMBM535100 · Excise duties: power to take recovery action for an excise debt
  • DMBM535110 · Excise duties: objecting to the renewal of licences
  • DMBM535120 · Excise duties: effects of death or other incapacity on recovery action
  • DMBM535300 · Air Passenger Duty (APD)
  • DMBM535370 · Air Passenger Duty (APD): Power to take recovery action for an APD debt
  • DMBM535380 · Air Passenger Duty (APD): Power to assess and recover as duty due
  • DMBM535390 · Air Passenger Duty (APD): The effects of death or incapacity on recovery action
  • DMBM537080 · Environmental Taxes: Aggregate Levy (AL): Transfer of a going concern
  • DMBM537090 · Environmental Taxes: Aggregate Levy (AL): Power to take recovery action for an AL debt
  • DMBM537100 · Environmental Taxes: Aggregate Levy (AL): Power to recover assessed amounts as tax due
  • DMBM537110 · Environmental Taxes: Aggregate Levy (AL): Power to recover excessive repayments of AL
  • DMBM537120 · Environmental Taxes: Aggregate Levy (AL): Power to assess and recover civil penalties as tax due
  • DMBM537130 · Environmental Taxes: Aggregate Levy (AL): The effects of death or other incapacity on recovery action
  • DMBM537200 · Landfill Tax (LT)
  • DMBM537270 · Landfill Tax (LT): time limits for making assessments
  • DMBM537280 · Landfill Tax (LT): power to take recovery action for an LT debt
  • DMBM537290 · Landfill Tax (LT): transfer of a going concern
  • DMBM537300 · Landfill Tax (LT): effects of death or other incapacity on recovery action
  • DMBM537400 · Climate Change Levy
  • DMBM537470 · Climate Change Levy: power to assess tax due
  • DMBM537480 · Climate Change Levy: power to take recovery action for a CCL debt
  • DMBM537490 · Climate Change Levy: transfer of a going concern
  • DMBM537500 · Climate Change Levy: effects of death or other incapacity on recovery action
  • DMBM540200 · Money Laundering Fees and Penalties
  • DMBM540300 · Insurance Premium Tax
  • DMBM540390 · Insurance Premium Tax: Power to take recovery action for an IPT debt
  • DMBM540400 · Insurance Premium Tax: Transfer of going concern
  • DMBM540410 · Insurance Premium Tax: Effects of death or other incapacity on recovery action
  • DMBM555300 · Tax credits: domestic violence cases
  • DMBM555400 · Tax credits overpayments: household breakdown cases
  • DMBM555500 · Tax credits: interest
  • DMBM555600 · Tax Credits: mental health cases
  • DMBM555700 · Tax credits: clerical compliance charges
  • DMBM555800 · Tax credits: dual recovery cases
  • DMBM557100 · Child Benefit overpayments: disputes
  • DMBM557200 · Child Benefit overpayments: death of one or more parties
  • DMBM557250 · Child Benefit overpayments: recovery actions
  • DMBM557300 · Child Benefit overpayments: overpayments recoverable from a third party
  • DMBM557350 · Child Benefit overpayments: overpayments of replacement payments
  • DMBM557400 · Child Benefit overpayments: customer resident abroad
  • DMBM557500 · Child Benefit overpayments: recovery from continuing entitlement
  • DMBM557600 · Child Benefit overpayments: recovery from revived entitlement
  • DMBM557650 · Child Benefit overpayments: customer in receipt of a DWP benefit - terminated entitlement
  • DMBM557750 · Child Benefit overpayments: suspension of recovery
  • DMBM557800 · Child Benefit overpayments: revenue losses
  • DMBM557850 · Child Benefit overpayments: pre-enforcement activity
  • DMBM557900 · Child Benefit overpayments: enforcement
  • DMBM560200 · Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (OECD and DTA)
  • DMBM560500 · Foreign cases: Mutual Assistance in the Recovery of Debt (MARD) (Social Security Debts)
  • DMBM560850 · Foreign cases: customer resident abroad outside the EU or in an EU country not covered by MARD
  • DMBM560900 · Foreign cases: manual assessments and penalty determinations on tenants and letting agents of non-resident landlords
  • DMBM560950 · Foreign cases: BFPO cases
  • DMBM570200 · Miscellaneous charges: Regulation 80 determinations
  • DMBM570210 · Miscellaneous charges: overpayments of Working Families Tax Credit / Disabled Person's Tax Credit
  • DMBM570220 · Miscellaneous charges: WFTC / DPTC Regulation 12 determinations
  • DMBM570240 · Miscellaneous charges: Section 350 Assessments
  • DMBM570245 · Miscellaneous charges: employment intermediary penalties
  • DMBM570250 · Miscellaneous charges: under-deductions of PAYE and NICs direct from employee
  • DMBM570255 · Miscellaneous charges: employment-related securities penalties
  • DMBM570260 · Miscellaneous charges: The Pension Schemes Service (TPSS)
  • DMBM570270 · Miscellaneous charges: Corporation Tax assessments (non-standard) on SAFE
  • DMBM570280 · Miscellaneous charges: Health in Pregnancy Grant overpayments
  • DMBM570290 · Miscellaneous charges: Schedule 36 FA 2008 penalties
  • DMBM570300 · Miscellaneous charges: National Minimum Wage Penalties (NMWP)
  1. Debt and return pursuit: contents
  2. Debt and return pursuit: miscellaneous charges: Health in Pregnancy Grant overpayments

DMBM570280 | Debt and return pursuit: miscellaneous charges: Health in Pregnancy Grant overpayments

From HM Revenue & Customs · Debt Management and Banking Manual

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email [email protected] to let us know.

Background

The HiPG is designed to help pregnant women to invest in their pregnancy to meet their individual needs, while providing them with flexibility to choose how they budget and where they spend the grant.

The grant is payable from April 2009, and is paid as a one-off payment of £190 to all pregnant women, regardless of the number of children expected. The grant is payable from the 25th week of pregnancy providing a certificate has been signed by a health professional.

Legislation

The relevant legislation is contained in Part 4 of the Health and Social Care Act 2008 (HSCA).

The HSCA provides for the recovery of HiPG overpayments under section 71 of the Social Security Administration Act 1992.

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Action by the HiPG Office

The HiPG Office, which is situated at the Child Benefit Office, Washington, is responsible for

  • establishing overpayments

  • notifying the customer of the overpayment and

  • maintaining details of the overpayment on the HiPG system.

The HiPG Office

  • identify that an overpayment has been made

  • input details of the overpayment onto SAFE

  • send the customer an overpayment decision letter which contains

  • an initial request for payment with

  • a payslip showing the SAFE generated reference number.

Action by SAFE

If the overpayment is not paid, SAFE will

  • issue payment reminders, and if the charge is still not paid after the final application

  • place an entry on the SAFE Local Action worklist (subject to administrative limits) which will flow through to an MU at the Small Debts Unit.

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Appeals

There is a statutory right of appeal against the decision giving rise to an overpayment which must be made in writing within one month from the date the decision is made.

Appeal/dispute received by the HiPG Office

When an appeal/dispute is received by the HiPG Office, they will

  • suspend recovery action on SAFE (which will flow through to the MU at the SDU if the case is local action).

Depending on the result of the appeal they will either

  • amend the charge, or

  • release the charge (which will flow through to the MU at the SDU if the case is local action).

Appeal/dispute received by the SAFE Team

If an appeal/dispute is received you should

  • refer the matter immediately to the ‘Appeals Team, HiPG Office, Waterview Park, Washington, Tyne and Wear, NE88 1ZX’ and

  • suspend recovery action.

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Interest

HiPG overpayments do not attract interest.

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