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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Payments: Extinguishment of right to a payment if it is not obtained within the prescribed time limit

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 26

A person’s right to any payment of Child Benefit or Guardian’s Allowance ends (is ‘extinguished’) if they do not obtain that payment within twelve months of the issue of a cheque or other instrument of payment to that person by Her Majesty’s Revenue and Customs.

Where payment is by way of direct credit transfer to a bank or other account, the person’s right to the payment arises on the due date of the direct credit transfer.

These rules also apply to a person who is authorised or appointed to act on behalf of the person who is entitled to the Child Benefit or Guardian’s Allowance.

Calculation of the 12 month period


The date on which the right to payment arose should be excluded from the calculation of the 12 month period, eg. 12 months from 1.12.03 runs up to and including 1.12.04.