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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Payments: Direct credit transfers

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 16

A person entitled to Child Benefit or Guardian’s Allowance will have their payments made by direct credit transfer into an account either:

  • in their own name, or
  • in their partner’s name, or
  • in the name of someone acting on their behalf, or
  • jointly in their own and their partner’s names, or
  • jointly in their own name and in the name of someone acting on their behalf

Subject to the exceptions below, payments shall be made within seven days of the last day of each successive period of entitlement.

Where appropriate, Her Majesty’s Revenue & Customs may make payment by direct credit transfer outside this time where they are:

  • paying arrears of benefit or allowance
  • making a payment for the terminal period of an award for any similar purpose

Where Child Benefit is paid by direct credit transfer, any Guardian’s Allowance they are entitled to will also be paid that way, and vice-versa.

Any arrangement to pay Child Benefit or Guardian’s Allowance by direct credit transfer may be terminated

  • by the person entitled to the benefits, or a person acting on their behalf writing to the appropriate office
  • by Her Majesty’s Revenue & Customs if they consider that the arrangement is no longer appropriate in a particular case.