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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Overpayments and recoveries: Recovery of overpaid interim payments

Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation 42

Where an interim payment has been made under regulation 22(1)(a) &(b) of these Regulations and

  • the recipient hasn’t made a claim as soon as practicable


  • has made a defective claim which has not been treated as duly made under reg 10


  • there is no entitlement under the claim


  • the entitlement is less than the interim payment


  • ChB or GA is not payable


  • the claim has been withdrawn


  • where an interim payment has been made under regulation 22(1)(c) of these Regulations which exceeds entitlement when determined

Her Majesty’s Revenue & Customs shall determine the amount of the overpayment and it shall be recoverable, but only where Her Majesty’s Revenue & Customs has given notice under regulation 22(3) of these Regulations.