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HMRC internal manual

Child Benefit Technical Manual

Misrepresentation and failure to disclose - General considerations: Considering recoverability

SS A Act 1992, section 71 (2), (5), NI A Act section 69(3), (5)

When considering the recoverability of an overpayment the following must be decided;

  • whether any person has misrepresented or failed to disclose a material fact


  • whether, as a result of any misrepresentation or failure to disclose, payment of benefit has been made


  • who made the misrepresentation or failed to disclose.

If there is a recoverable overpayment

The following action has to be taken

  • the amount of the recoverable overpayment, if any, must be calculated


  • a decision on the overpayment question must be given, stating


  • the amount that is recoverable and
  • the period during which the amount was paid and
  • the person from whom it is recoverable.

Material Fact

The words material fact should be given a reasonably wide meaning. They cover any factreasonably considered to affect the entitlement to, or payability of, any benefit.