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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: Recovery of overpayments from ongoing awards of Child Benefit and Guardian’s Allowance

Social Security Administration Act 1992, section 71(8)

Social Security Administration (Northern Ireland) Act 1992, section 69(8)

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 42A

From 8 May 2012, where any amount of child benefit or guardian’s allowance is recoverable from a person under -

  • section 71(1) of the Administration Act
  • section 69(1) of the Administration (NI) Act or
  • regulation 35(1) or 42(5)

that amount may be recovered by the adjudicating authority from any child benefit or guardian’s allowance payable to that person. This includes any payment of arrears of child benefit or guardian’s allowance other than a payment of arrears required to be made under regulation 21(1) of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003.