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HMRC internal manual

Child Benefit Technical Manual

Payments: Fractional amounts of benefit or allowance

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 24

If the amount of Child Benefit or Guardian’s Allowance payable includes a fractionof a penny:

  • the fraction should be disregarded if it is less than a half
  • the fraction should be treated as a whole penny if it is half or more