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HMRC internal manual

Child Benefit Technical Manual

Failure to disclose: Points to consider

R (SB) 54/83

For an overpayment to be recoverable on the grounds of failure to disclose it has to beshown that

  • Her Majesty’s Revenue & Customs is seeking to recover expenditure it has incurred, and
  • the person from whom it is sought to recover the expenditure knew the material fact, and
  • it was reasonable to expect disclosure by that person, and
  • there was a failure to disclose, and
  • the failure related to a material fact, and
  • expenditure by Her Majesty’s Revenue & Customs was incurred in consequence of the failure.