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HMRC internal manual

Child Benefit Technical Manual

Overpayments and recoveries: Circumstances in which a determination need not be reversed, varied, revised or superseded

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 36

Social Security Administration Act section 71 (5A) & Social Security Administration Act (Northern Ireland) section 69 (5A)

Generally, overpaid Child Benefit or Guardian’s Allowance is only recoverable

  • when the awarding decision has been reversed, varied or revised on appeal, or superseded by Her Majesty’s Revenue & Customs


  • when the amount recoverable has been determined.

This regulation contains an exception to this rule. This applies where the facts and circumstances of the misrepresentation or non-disclosure do not provide a basis for revising or superseding a decision, for example:

  • Irregular encashment or other incorrect payments made under an award.