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HMRC internal manual

Debt Management and Banking Manual

Maintain charges (financial) by IT system: Maintain charge (financial) in OPREC: Recovery from on-going award of Child Benefit

Where a customer is continuing to receive Child Benefit (CB), recovery can be made by withholding or reducing the amount of CB paid. These recoveries are recorded as payments on OPREC and the system automatically reduces the debt balance.

Further guidance can be found in the Desk Guide and the Recovery Manual (REC).