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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
  2. Welfare
  3. Child Benefit
HMRC internal manual

Child Benefit Technical Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
11 April 2025 - See all updates
  1. Back to contents

CBTM05000PART2 - Misrepresentation and failure to disclose - general considerations: Contents

  1. CBTM05080
    Consequences of misrepresentation and failure to disclose
  2. CBTM05090
    Considering the overpayment question
  3. CBTM05100
    Considering recoverability
  4. CBTM05110
    Consideration of evidence
  5. CBTM05120
    Balance of probabilities
  6. CBTM05130
    Effect of destruction of documents
  7. CBTM05140
    Effect of criminal conviction
  8. CBTM05150
    Deciding between misrepresentation and failure to disclose
  9. CBTM05155
    Causation
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