TFC31300 | Childcare accounts: recovery of a combination of recoverable top-up payments and other amounts

Childcare Payments Act 2014, section 53(14)

Where debts are a combination of recoverable top-up payments and other amounts, the amount of the debt that does not relate to recoverable top-up payments can be taken from the money that would otherwise be returned to the account holder. The amount that would normally be paid to HMRC in respect of the recoverable top-up payments can be taken from the amount of corresponding top-up payment that is returned in relation to the other debt.