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HMRC internal manual

Child Benefit Technical Manual

Claims, awards and rates: Amending claims

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,regulation 8

Anyone who has made a claim may amend it by notifying the appropriate office (see CBTM02010) in writing, as long as the appropriate office isnotified before a decision has been made on the claim.

Her Majesty’s Revenue & Customs may treat a claim amended in this way as if ithad been so amended when it was first made.