Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: Child Benefit overpayments: pre-enforcement activity: action on recovery team

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

If this is a death of child case issue letter CBOP190 using death of child variable with a payslip (and CBOP01 if abroad) and extend BF for six weeks. If there is no reply then follow the guidance below and issue a CBOP190 with pre-enforcement wording.

Before considering pre-enforcement action check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

Action to take on BF expiry (BF Code 1)

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful:

  • issue letter CBOP190 with payslip & EF3 (EF4 Scotland)
  • set OPREC BF delayed code 1, BF code 15 and BF period for five years
  • update the OPREC notepad.

Customer is resident abroad

  • Issue letter CBOP190 with payslip & CBOP01.
  • Update the OPREC notepad.

If the debt is over €350 and the customer is resident in a country where MARD applies (listed below) then:

  • enter **MREC in front of the first name on OPREC
  • set OPREC BF delayed code 1, BF code 4 and BF period for five years

otherwise, set OPREC BF delayed code 1, BF code 15 and BF period for five years.

Austria Finland Liechtenstein Republic of Ireland
       
Belgium France Lithuania Romania
Bulgaria Germancy Luxembourg Slovakia
Croatia Greece Malta Slovenia
Cyprus Hungary Netherlands Spain
Czech Republic Iceland Norway Sweden
Denmark Italy Poland Switzerland
Estonia Latvia Portugal  

No reply to CBOP190 (BF Code 15 or 4 **MRec)

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, for debts:

  • over £20k or if the HICBC indicator set:
    • issue letter CBOP180 with payslip & EF3 (EF4 Scotland)
    • extend BF for five years
    • update the OPREC notepad
  • under £20k, refer case for enforcement action.

(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)

  • (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)
  • (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)

  • (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)
  • (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)

Customer is resident abroad

For debts over £20k:

  • issue letter CBOP180 with payslip & CBOP01
  • extend BF for five years
  • update the OPREC notepad.

For debts under £20k, if the:

  • debt is over €350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then attempt recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

No reply to CBOP180 or CBOP190 (BF Code 15)

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, refer case for enforcement action.

(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)

  • (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)
  • (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)

  • (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)
  • (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)

Customer is resident abroad

If the:

  • debt is over €350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then consider recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Recovery breaks down (BF Code 6)

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

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

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful:

  • issue letter CBOP180 with payslip & EF3 (EF4 Scotland)
  • set OPREC BF delayed code 1, BF code 15 and BF period for five years
  • update the OPREC notepad.

Customer is resident abroad

Issue letter CBOP180 with payslip and CBOP01.

If the:

  • debt is over €350
  • customer is resident in a country where MARD applies

then:

  • set OPREC BF delayed code 1, BF Code 4 for five years
  • enter **MRec in front of the first name on OPREC
  • update the OPREC notepad

otherwise, set OPREC BF delayed code 1, BF code 15 for five years.

No reply to CBOP180 (BF Code 6 or 15)

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

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, refer case for enforcement action.

(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)

  • (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)
  • (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)

  • (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)
  • (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)

Customer is resident abroad

If the:

  • debt is over €350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then consider recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Referral to enforcement team

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