HMRC internal manual

Child Benefit Technical Manual

Payments: Interim payments

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 22 *Social Security Administration Act 1992 section 13(1A) and (1B) &Social Security (Northern Ireland) Administration Act by section 11(1A) and (1B)(b)

Her Majesty’s Revenue & Customs may, in advance of

  • a claim being made
  • the determination of a claim
  • payment resulting from an award


make an interim payment where it appears to them that the claimant is, or may be, entitled and

  • a claim has not been made in accordance with the regulations and it is impracticable for such a claim to be made immediately
  • a claim has been made but it is impracticable for it, or an application or appeal relating to it, to be determined immediately
  • an award has been made but it is impracticable for the person entitled to be paid immediately other than by means of an interim payment
  • the claim has been made and all the entitlement conditions are met except for the National Insurance number condition and it is impracticable for that condition to be met immediately.


  • The National Insurance number condition referred to in the final bullet above - is the condition imposed by the Acts applying to claims made respectively in Great Britainand Northern Ireland.

On or before making an interim payment, Her Majesty’s Revenue & Customs must givethe person notice in writing of their liability to have it brought into account and to repay any overpayment.