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

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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