HMRC internal manual

Child Benefit Technical Manual

CBTM05080 - Misrepresentation and failure to disclose - general considerations: Consequences of misrepresentation and failure to disclose

SS A Act 1992, section 71 (1), SS A (NI) Act section 69 (1)

Where as a result of any person’s misrepresentation or failure to disclose any materialfact a payment of Child Benefit or Guardian’s allowance has been made HerMajesty’s Revenue & Customs can recover any payment, which would not have beenmade if there had been no misrepresentation or failure to disclose.

It does not matter whether the misrepresentation or failure to disclose is fraudulent orwholly innocent.