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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Claims, awards and rates: Claims for Child Benefit treated as claims for Guardian's Allowance and vice versa

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,regulation 11

Where a person who claims Child Benefit also appears to have entitlement toGuardian’s Allowance for the same child or qualifying young person, the Child Benefitclaim may be treated alternatively or additionally as a claim for Guardian’sAllowance.

Where a person who claims Guardian’s Allowance also appears to have entitlement toChild Benefit for the same child or qualifying young person, the Guardian’s Allowanceclaim may be treated alternatively or additionally as a claim for Child Benefit.