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HMRC internal manual

Child Benefit Technical Manual

Overview and purpose: The purpose and structure of the CBTM

The CBTM is a guide to the law relating to Child Benefit and Guardian’s Allowance. It is presented in 12 main sections, which generally reflect the order of the relevant acts and regulations.

Overview and purpose (see CBTM01000)
Claims, awards and rates (see CBTM02000)
Payments (see CBTM03000)
Third parties (see CBTM04000)
Overpayments and recovery (see CBTM05000)
Child Benefit - “Responsibility” for a child or qualifying young person (see CBTM06000)
Child Benefit - Prescribed conditions for a child or qualifying young person (see CBTM07000)
Child Benefit - Exclusions from entitlement to Child Benefit and priority between persons entitled to Child Benefit (see CBTM08000)
Child Benefit - Entitlement after death of a child or qualifying young person (see CBTM09000)
Child Benefit - Residence and Immigration (see CBTM10000)
Child Benefit - General and supplementary provisions (see CBTM11000)
Guardian’s Allowance - Making claims/ Entitlement/ Residence/Payments/Overpayments (see CBTM12000)
Abbreviations (see CBTM13000)

These sections are in line with the law at the time of writing and reflect recent changes. Any changes to the law, and any appropriate sections, will be incorporated at the earliest opportunity. In the interim, reference may need to made to the appropriate Statutory Instruments