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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Payments: Time of payment

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 18

Subject to the explanations below, Child Benefit and Guardian’s Allowance shall be paid as soon as reasonably practicable after an award has been made.

Where a person entitled to it makes an election under Regulation 19 or 20, Child Benefit shall be paid weekly, beginning with the first convenient date after the election has been made.

In any other case, Child Benefit shall be paid every four weeks during the period of entitlement.

Her Majesty’s Revenue & Customs must make arrangements for weekly payments of benefits if they are satisfied that making payments at four-weekly intervals is causing hardship.

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

Her Majesty’s Revenue & Customs must take steps to notify a person to whom benefit or allowance is payable of the arrangements they have made for payment.