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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Child Benefit overpayments: enforcement: further action on receipt of cases for court proceedings

Further action will depend on where the customer lives.

England and Wales

Continue as in DMBM557920.


  • Send the pro forma and an explanation of the overpayment to Dumfries Direct Taxes Office.
  • Record the case on the Scottish CCP index.
  • BF 20 weeks.

Time to pay arrangement made by Dumfries DTO

If Dumfries DTO agree a time to pay arrangement with the customer they will send:

  • the customer an agreement confirmation letter with a relevant number of payslips
  • a copy of the agreement confirmation letter to DMUW.

You should action the arrangement as normal.

Recovery breaks down

  • Issue LFC034
  • BF six weeks.

No reply

Contact the customer by phone.

No contact or no payment promised

Bring the case back to Dumfries on the Scottish Court case progression report.