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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Overpayments and recoveries: Offsetting prior payments of Income Support or Jobseeker's Allowance against arrears of Child Benefit or Guardian's Allowance payable by virtue of a subsequent determination

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 39 and 40

Where a person has been paid Income Support or Jobseeker’s Allowance and it is subsequently determined that:
 

  • Child Benefit or Guardian’s Allowance should be awarded or is payable in lieu of the Income Support or Jobseeker’s Allowance

and

  • the Income Support or Jobseeker’s Allowance was not payable

 

providing it is not recoverable under section 71 of the Social Security Administration Act or section 69 of the Northern Ireland Administration Act, any sum of Income Support or Jobseeker’s Allowance paid for a period covered by the subsequent award of Child Benefit or Guardian’s Allowance should be
 

  • offset against the total amount due under the award of ChB/ GA for that common period

and

  • the amount of IS/JSA paid for that period should be treated as properly paid on account of the arrears of ChB/ GA due