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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Misrepresentation and failure to disclose - General considerations: Consideration of evidence

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

The onus of proof that overpaid benefit is recoverable initially rests with Her Majesty’s Revenue & Customs.

All the necessary evidence should be obtained before determining the question of an overpayment.

Normally, the decision whether a recoverable overpayment has occurred should be made without the need for further enquiry. However, where the evidence needed may not be obvious, the necessary enquiries should be made. For example;

  • There may be a question whether it was reasonable to expect disclosure by the claimant in the first place. Clarification of the claimant’s state of knowledge and information available to him at the time will be required

or

  • Clarification of the circumstances in which an oral disclosure was made, to decide whether that disclosure was adequate, may be needed.