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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: Bringing interim payments into account

Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation41

Once Her Majesty’s Revenue & Customs have given the notice required by regulation 22(3) of the above mentioned Regulations, if it is practicable to do so, any interim payment made in anticipation of an award shall be offset to reduce the amount awarded.

Any interim payment which is not so offset shall be deducted from
 

  • the sum payable under the award on account of which the interim payment was made

or

  • any sum payable under any subsequent award to the same person.