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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
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Debt and return pursuit: Child Benefit overpayments: enforcement: Scotland and Northern Ireland

Scotland

Legislation

Authority to take legal proceedings in Scotland is provided by section 9(b) of the Social Security Administration Act 1992.

Enforcement action

Overpayments are enforced as follows.

  • For debts over £1,500, Ordinary Cause action is taken.
  • For debts of £1,500 or below, Summary Proceedings action is taken (Small Claims for debts of £750 or below and Summary Cause for debts over £750 but less than £1500.01).

Northern Ireland

Legislation

Authority to take legal proceedings in Northern Ireland is provided by section 9 of the Social Security Administration (Northern Ireland) Act 1992.

Enforcement action

Overpayments are enforced through the small claims court.