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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: overpayments of replacement payments

Replacement or emergency payments are considered when to wait for payment from Child Benefit Office would cause hardship or when it has been a departmental error which has caused the payment to be late.

Issuing an emergency next day payment

Debt Management can use the Child Benefit Office process to arrange for a next day payment to be issued. Guidance note CBO PGN 3413 refers.

Overpayment of a replacement or emergency payment

If a customer has been overpaid due to a replacement or emergency payment. The relevant Child Benefit office section will notify us by sending form E37. You should continue with normal recovery action.