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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Payments: Manner of making elections for weekly payment under Regulations 19 and 20

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 21

Elections for weekly payment under regulations 19 and 20 must be made in writing to Her Majesty’s Revenue & Customs and delivered or sent to an appropriate office.

An election is made on the date it is received in an appropriate office.

Where a person has made an election, Child Benefit will continue to be paid weekly as long as the person remains continually entitled to it and

  • they continue to be a lone parent
  • they or their partner continue to receive Income Support, income based Jobseekers Allowance, an income related Employment and Support Allowance, a State Pension Credit, or Universal Credit.
  • the election remains in force


An election can be cancelled by the claimant at any time by writing to the appropriate office. Her Majesty’s Revenue & Customs should effect the cancellation as soon as is reasonably practicable after receiving it.