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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Payments: Information to be given and changes to be notified

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23

Anyone entitled to Child Benefit or Guardian’s Allowance (and any person who receives payments of benefit or allowance on someone else’s behalf, for example an appointee) must provide:

  • information or evidence as and when required by Her Majesty’s Revenue & Customs in order for them to make a decision whether to revise or supersede an award
  • information and evidence required by Her Majesty’s Revenue & Customs in connection with the payment of benefit or allowance


  • must notify Her Majesty’s Revenue & Customs or a relevant authority in writing or orally, as soon as reasonably practicable after the change occurs, and at the appropriate office of any change of circumstances they might reasonably be expected to know might affect
  • their continuing entitlement to benefit or allowance; or
  • the payment of benefit or allowance

Note: For a definition of appropriate office and relevant authority see CBTM02010