^Indeed!
By definition, payback of a benefit due to a test of means, is absolutely a form of means testing, albeit retrospectively.
Why it is done retrospectively I am not quite sure...
If you wish to argue that retrospectively recalling a benefit as a result of a test of means (a tax return) is not means testing...then frankly go into politics as I am sure a politician would try to argue the same
By definition, payback of a benefit due to a test of means, is absolutely a form of means testing, albeit retrospectively.
Why it is done retrospectively I am not quite sure...
If you wish to argue that retrospectively recalling a benefit as a result of a test of means (a tax return) is not means testing...then frankly go into politics as I am sure a politician would try to argue the same