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HMRC internal manual

Child Benefit Technical Manual

Misrepresentation and failure to disclose - general considerations: Considering the overpayment question

SS A Act 1992, section 71(2), SS A (NI) Act section 69 (2)

The Child Benefit and Guardian’s Allowance (Administration) Regulations,regulation 37

When an overpayment question is considered, except where regulation 36 of the ChildBenefit and Guardian’s Allowance (Administration) Regulations apply;

  • any relevant decision must be, revised/superseded


  • where appropriate, the benefit paid against the new amount awarded should be offset


  • the period of any overpayment must be determined


  • the total overpayment, that is, the difference between the amount to which there is entitlement or which is properly payable and the amount, which has been paid, must be calculated.