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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: enforcement: checking cases received for court proceedings

When you receive a case, make sure you have:

  • the referral document
  • a copy of the decision
  • all other relevant documents

and also that the following checks/actions have been carried out:

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • attempts have been made at different times to contact by phone
  • residence has been confirmed within the last six months (date and report attached)
  • the customer’s financial circumstances have been obtained within the last six months or the reason if not obtained
  • a final warning (written or verbal) within last three months to the customer’s private address.

If you either:

  • do not have enough information
  • the papers are missing
  • you consider further action is necessary before taking proceedings

return the papers to the recovery officer with a note of what you want.