1. Firstly, at the outset, since the enforcement of the EU Jurisdiction Regulation, all claims of a revenue or judicial nature such as the recoupment of overpaid child benefit can be taken by one state in any court in another EU state. So there is nothing to prevent the ROI authorities suing you in a court in the UK for the overpayment of the child benefit you received. It is simply like any other claim. It makes no difference that you no longer live in the ROI. If you fail to acknowledge and ignore any Summons, then judgment will be entered against you in default of appearance. This judgment can then be enforced against you in the UK or in any country in the EU where you have assets. So you should really seek to reach some payment terms with the Irish authorities rather than have the sheriff or bailiff come to take your goods or sell your house. The old rule that revenue claims or judgments could not be enforced or taken in another country no longer applies in the EU.