TFC50600 - Recovering top-up payments: following a Universal Credit award made on appeal

Childcare Payments Act 2014, section 38

Where a person, or in the case of a claim made jointly, a person or their partner at the time of the claim, has brought an appeal under the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013 or the equivalent legislation in Northern Ireland, against a decision not to make an award of Universal Credit (UC) or to terminate an existing award of UC and the appeal is upheld, 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 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 appeal period

• it is a period for which an award of UC is made, or continues, because of the appeal being upheld

• 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 appeal period means the period which begins with the day on which the decision was made and ends with the day on which the person who brought the appeal is notified of the decision of the appeal 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.