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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: recovery actions: liability for repayment

An overpayment is only recoverable from a person whom the decision maker has determined should be liable for repayment (usually the customer). In some circumstances, however, such as where an appointee is involved or an alternative payee, the decision maker may make the overpayment recoverable from one or both of those involved.

It is standard practice to try to obtain repayment from the customer first, unless it is clear that the other person has received the benefit; for example where an alternative payee has received payment into their account in the absence of the customer.

If full repayment cannot be obtained from the customer, consider recovery from any other person named in the decision.

If a recoverable overpayment remains uncleared on the death of a person from whom the overpayment is recoverable, take action as in DMBM557210.