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HMRC internal manual

Child Benefit Technical Manual

Period of the overpayment: End of the recoverable overpayment - misrepresentation and failure to disclose

R (SB) 15/87

The recoverable overpayment stops at the end of the period covered by the payment issued immediately before the true facts became known. Once the office administering the benefit is aware of the material fact, which was not disclosed, or is aware of the misrepresentation, any overpayment caused by a delay in referring that information to anofficer of Her Majesty’s Revenue & Customs is not recoverable.

A new overpayment may result where the benefit is paid by OB and

  • the claimant continues to cash the OB after an officer of Her Majesty’s Revenue & Customs has revised/superseded the decision which made the award or
  • where the requirements for entitlement have ceased to be satisfied