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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: Deciding between misrepresentation and failure to disclose

Misrepresentation and failure to disclose have different meanings in law. It should be decided which is appropriate at the outset, bearing in mind that

  • both grounds can occur during the period of an overpayment for the same or different parts of that period,
  • the misrepresentation and failure to disclose may be wholly innocent.

 

In all overpayment cases each occurrence of misrepresentation or failure to disclose should be identified separately.