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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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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 CBPG75120
  • reconsiderations, see CBPG75125
  • appeals, see CBPG75130.

For the Child Benefit debt recovery guidance on:

  • explanations, see DMBM557120
  • reconsiderations, see DMBM557130
  • appeals, see DMBM557140.