CBTM05080 - Misrepresentation and failure to disclose - general considerations: Consequences of misrepresentation and failure to disclose
SS A Act 1992, section 71 (1), SS A (NI) Act section 69 (1)
Where as a result of any person鈥檚 misrepresentation or failure to disclose any materialfact a payment of Child Benefit or Guardian鈥檚 allowance has been made HerMajesty鈥檚 Revenue & Customs can recover any payment, which would not have beenmade if there had been no misrepresentation or failure to disclose.
It does not matter whether the misrepresentation or failure to disclose is fraudulent orwholly innocent.