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HMRC internal manual

Child Benefit Technical Manual

Claims, awards and rates: Defective applications

Meaning of Defective application

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,regulation 10

This is an intended claim which is made on the approved form but is not completed inaccordance with the instructions on it, or one which is made in writing but not on the approved form.

Treatment of defective applications

On receipt of a defective application, the appropriate office (see CBTM02010) may send it back to the claimant or supply the claimant with the approved form for completion. Providing the claimant returns the claim within one month of it having been sent by the approved office, the date of claim will be the date on which the appropriate office received the defective application. Her Majesty’s Revenue & Customs can allow longer than a month if they consider it reasonable.