DMBM557870 - Debt and return pursuit: Child Benefit overpayments: pre-enforcement activity: action on recovery team

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If this is a death of child case issue letter CBOP190 using death of child variable聽(and CBOP01 if abroad) and extend BF for聽six weeks. If there is no reply then follow the guidance below and issue a CBOP190 with pre-enforcement wording.

Before considering pre-enforcement action check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

Action to take on BF expiry (BF Code 1)

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful:

  • issue letter CBOP190 with聽EF3 (EF4 Scotland)
  • set OPREC BF delayed code 1, BF code 15 and BF period for聽five years
  • update the OPREC notepad.

Customer is resident abroad

  • Issue letter CBOP190 with聽CBOP01.
  • Update the OPREC notepad.

If the debt is over 鈧�350 and the customer is resident in a country where MARD applies (listed below) then:

  • enter **MREC in front of the first name on OPREC
  • set OPREC BF delayed code 1, BF code 4 and BF period for聽five years

otherwise, set OPREC BF delayed code 1, BF code 15 and BF period for聽five years.

Austria

Belgium

Bulgaria

Croatia

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Iceland

Italy

Latvia

Liechtenstein

Lithuania

Luxembourg

Malta

Netherlands

Norway

Poland

Portugal

Republic of Ireland

Romania

Slovakia

Slovenia

Spain

Sweden

Switzerland

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.No reply to CBOP190 (BF Code 15 or 4 **MRec)

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, for debts:

  • over 拢20k or if the HICBC indicator set:
    • issue letter CBOP180 with聽EF3 (EF4 Scotland)
    • extend BF for聽five years
    • update the OPREC notepad
  • under 拢20k, refer case for enforcement action.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Customer is resident abroad

For debts over 拢20k:

  • issue letter CBOP180 with聽CBOP01
  • extend BF for聽five years
  • update the OPREC notepad.

For debts under 拢20k, if the:

  • debt is over 鈧�350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then attempt recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000).

No reply to CBOP180 or CBOP190 (BF Code 15)

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, refer case for enforcement action.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Customer is resident abroad

If the:

  • debt is over 鈧�350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then consider recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Recovery breaks down (BF Code 6)

Check CBOL to establish if entitlement to Child Benefit exists. If so then follow guidance at DMBM557500.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful:

  • issue letter CBOP180 with EF3 (EF4 Scotland)
  • set OPREC BF delayed code 1, BF code 15 and BF period for聽five years
  • update the OPREC notepad.

Customer is resident abroad

Issue letter CBOP180 with CBOP01.

If the:

  • debt is over 鈧�350
  • customer is resident in a country where MARD applies

then:

  • set OPREC BF delayed code 1, BF Code 4 for聽five years
  • enter **MRec in front of the first name on OPREC
  • update the OPREC notepad

otherwise, set OPREC BF delayed code 1, BF code 15 for聽five years.

No reply to CBOP180 (BF Code 6 or 15)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Customer is resident in the UK

Access all available systems to trace a phone number and make an outbound call; if unsuccessful, refer case for enforcement action.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Customer is resident abroad

If the:

  • debt is over 鈧�350
  • customer is resident in a country where MARD applies
  • CBO decision file is available

then consider recovery under MARD (DMBM557400 refers)(This content has been withheld because of exemptions in the Freedom of Information Act 2000).

Referral to enforcement team

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)