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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: recovery actions: time to pay

Time to pay is where a customer needs an arrangement to pay a debt either:

  • by more than one instalment
  • in full, but not within 14 days.

Most of the guidance you will require is at DMBM800000. The following guidance, however, is specific to Child Benefit.

If an arrangement breaks down follow DMBM557870 as appropriate.

General information about methods of payment can be found at DMBM200100.