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HMRC internal manual

Child Benefit Technical Manual

Claims, awards and rates: Making a claim

{#IDANBXXG}Making a claim

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 5

A claim or extension of a claim must be made to Her Majesty’s Revenue & Customs

  • in writing and completed on a form approved or authorised by Her Majesty’s Revenue & Customs for the purpose of the claim


  • in such other manner as Her Majesty’s Revenue & Customs may decide having regard to all the circumstances

The person making the claim must deliver or send it to an appropriate office. Providing the claim is not defective, the date of claim is the date on which it is received by the appropriate office.

{#IDAOCXXG}Claiming for each child


A separate claim must be made in respect of each child for whom an award of benefit is sought.

{#IDA0CXXG}Relevant authority

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, Regulation 2

Relevant authority means the Secretary of State or a person providing services to the Secretary of State and for Northern Ireland the Department for Social Development in Northern Ireland or a person providing services to that Department.

{#IDAGDXXG}Appropriate office

From 1st January 2010 appropriate office means

Child Benefit Office
Waterview Park
Tyne & Wear


any other office specified in writing by the Board