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    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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