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HMRC internal manual

Child Benefit Technical Manual

Claims, awards and rates: Duration of claims and awards

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003, regulation 15

A claim is treated as made for, and awarded for, an indefinite period unless it would be inappropriate to do so, such as where a relevant change of circumstances is expected in the near future. In this event, the claim will be treated as made for a definite period appropriate to the circumstances, and the award will be made for that period.