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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: recovery from revived entitlement

Recovery from revived entitlement can be considered, where there is an existing overpayment which is still outstanding and either recovery has not been made or has broken down.

The Child Benefit Office will notify Debt Management of revived entitlement via the DM notification form.

Follow the guidance at DMBM557500 to recover the Child Benefit overpayment.