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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: disputes: general

Customers may phone or write to request an explanation, ask for the decision to be reconsidered or to lodge an appeal.

There is a statutory time limit of one calendar month from the date of the decision to request a reconsideration, or to appeal against a subsequent reconsidered decision. The period can be extended in some cases, depending on the reason for the delay.

For the Child Benefit guidance on:

  • explanations, see CBM111000
  • reconsiderations, see CBM112300
  • appeals, see CBM112400.

For the Child Benefit debt recovery guidance on: