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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: Child Benefit overpayments: recovery from continuing entitlement: long-term recovery review

Cases that take over a year to recover are reviewed on an annual basis to ensure that recovery is ongoing and correct.

Any future changes in the Child Benefit award that would affect recovery also need to be taken into account; for example, a summer fulltime education exclusion date or an annual uprating.

These cases will expire on OPREC for action as a BF Code 12.

If recovery is ongoing and correct extend the case

  • Update the OPREC notepad with “BF 12 – recovery ongoing (Initials)”.
  • Extend OPREC BF for 52 weeks or, if recovery is complete within the year, set the ‘BF date’ to a Mon or Tues mirroring the Child Benefit payday; for:
    • weekly cases, BF the case to expire the week before the final week of recovery and change BF code to 9
    • four-weekly cases, BF the case to expire the week recovery is due to end and change BF code 9.
  • If any fulltime exclusion dates occur within the recovery period, add ££ in front of the first name on OPREC.
  • Check the Misc BF date on CBOL to ensure it is set for one month after the recovery end date, up to a maximum of four years; update if necessary.

If recovery has been interrupted and the Child Benefit award is still live or enquiries are ongoing

  • Check CBOL for the CLI and email relevant section for an update.
  • Update the OPREC notepad - ‘BF code “”, recovery interrupted emailed (section) to request an update on entitlement’.
  • Set OPREC BF to delayed code 1, BF Code 5 for two weeks.

If recovery has been interrupted and Child Benefit entitlement has ended

Balance over £110

  • Issue letter CBOP180.
  • Update the OPREC notepad.
  • Update OPREC to show recovery; to do this:
    • highlight ‘recovery’ and select ‘edit’
    • select ‘immediate’
    • select ‘benefit deductions’
    • click on ‘benefit deductions’ tab at the top of the page
    • select ‘edit’
    • select appropriate ‘reason for ending’ from the drop down menu
    • enter ‘end date’ of recovery
    • select ‘OK’
    • select ‘recovery’ tab at the top of the screen
    • set OPREC BF delayed code 1, BF Code 15 and BF period five years.
       
  • Open the ‘corres’ indicator on CBOL by using dialogue 3 and transaction number 2.
  • Update CBCS using CBUS to show recovery; to do this:
    • select ‘C’ screen
    • click on ‘Lost & Ret/Rec’ tab at the top of the screen
    • select end from the ‘long term recovery’ drop down menu
    • click on ‘Iss Adjs’ tab at the top of the screen
    • enter code 25
    • enter weekly amount of recovery
    • enter start and end date of recovery (a new line is required for each separate amount)
    • select ‘E’ screen
    • click on ‘questions’ tab at the top of the page
    • select ‘yes’ from the ‘is the case to be cleared’ dropdown menu
    • ‘Misc BF date’ enter a five-year Misc BF date  
    • select ‘update’.
       
  • Set OPREC BF delayed code 1 BF code 15 for five years (six weeks for voluntary offer cases).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)