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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Period of the overpayment: Start of the recoverable overpayment - failure to disclose

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

The period of a recoverable overpayment starts on the day the claimant’s benefit entitlement or payability would have altered had the material fact been disclosed when it occurred.

An exception to this is when a payment of benefit is affected for a period before the date of receipt, for example where a retrospective pay award is made, any overpayment before that date is not recoverable.