TFC50500 - Recovering top-up payments: following a Universal Credit award made on review

Childcare Payments Act 2014, section 37

Where a decision not to make an award of Universal Credit (UC) to an account holder or their partner, whether on a single claim or a joint claim, or a decision to terminate such an award has been revised under section 9 of the Social Security Act 1998 or Article 10 Social Security (Northern Ireland) Order 1998 (SI 1998/1506 (NI 10)), the person is liable to pay HMRC an amount equal to the sum of:

• any top-up payments made to the person for an entitlement period falling wholly within the relevant period

• a proportion of any top-up payments equal to the proportion of the entitlement period that falls within the relevant period

The relevant period means the period in relation to which the following conditions are met:

• the period must fall within the revision period

• it is a period for which an award of UC is made, or continues, as a result of the revision of the decision

• where the award has been made to a person and their partner jointly, the person who was the partner at the time of the claim has been the partner throughout the period

The revision period means the period which begins with the day on which the decision was made and ends with the day on which the person in relation to whom the decision was made is notified that the decision has been revised or if that day falls within an entitlement period for which the person has made a valid declaration of eligibility, the last day of the entitlement period.