CBTM05050 - Overpayments and recoveries: Exception from offset of recoverable overpayment
Child Benefit and Guardian’s Allowance (Administration) Regulations, Regulation 40
A recoverable overpayment cannot be offset under Reg 38(1) or Reg 39(2).
When calculating an overpayment an offset must always be considered first and only the amount, if any, remaining following that offset will fall for consideration of recoverability, as defined by section 71 of the Social Security Administration Act or section 69 of the Northern Ireland Administration Act .