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HMRC internal manual

Child Benefit Technical Manual

Payments: Payment by any other means

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 17

Child Benefit and Guardian’s Allowance may be paid by a means other than by direct credit transfer where it appears to the Board to be appropriate to do so in the circumstances of a particular case.

If a person entitled to Child Benefit is also entitled to Guardian’s Allowance, the Guardian’s Allowance shall be paid by the same method as the Child Benefit.

Any instruments of payment issued remain the property of Her Majesty’s Revenue & Customs.

Once a person who has an instrument of payment

  • ceases to be entitled to the benefit or allowance it relates to
  • is required by Her Majesty’s Revenue & Customs to return it


they must return it as directed by Her Majesty’s Revenue & Customs.