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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Payments: Interim payments

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.