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HMRC internal manual

Child Benefit Technical Manual

Payments: Payments to persons under 18 years old

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 25

Where benefit or allowance is paid to a person under 18 years of age (whether for their own claim or on someone else’s behalf), once a payment has been received by the claimant by direct credit transfer or by other means, Her Majesty’s Revenue & Customs has discharged its responsibility for it.