HMRC internal manual

Debt Management and Banking Manual

DMBM557040 - Debt and return pursuit: Child Benefit overpayments: introduction to CBO: overpayments requiring special treatment

There are basic procedures for dealing with overpayments, unless the following circumstances apply.

  • An overpayment of Guardian’s Allowance (GA) is possibly involved
  • Official error is involved (see DMBM730020)
  • The customer has died (see DMBM557210)
  • The benefit has been received or cashed by an unauthorised person