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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: Child Benefit overpayments: enforcement: introduction

The guidance in this section provides additional information about the enforcement of child benefit overpayments for customers living in England and Wales which is not included elsewhere in this manual.

Note: The only method legally available to enforce recovery of a child benefit overpayment is through the county court.