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HMRC internal manual

Child Benefit Technical Manual

Third parties: Persons who may act on behalf of those unable to act

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,Regulations 27 & 28

In this chapter, “benefit” means Child Benefit and Guardian’s Allowance.

Where a person is unable (for example, due to mental illness) to act, one of the followingmay act on their behalf

  • a receiver appointed by the Court of Protection with power to claim /receive benefit on behalf of the person (England & Wales)
  • a guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000. (In Scotland a tutor or curator could still be treated as a” guardian” where they were appointed as such prior to 1st April 2005. However, from 21st March 2007 a tutor or curator, appointed before 1st April 2005, will only continue to be treated as a “guardian” for a maximum of 2 years from the 21st March 2007 or the date on which the person attained age 16, whichever is later.)
  • a controller appointed by the High Court with power to claim/receive benefit on behalf of the person (Northern Ireland)

If none of these exist, and the person unable to act is, or may be entitled to benefit(whether or not a claim has been made) the Board may appoint someone who is over the ageof 18 an who has applied to Her Majesty’s Revenue & Customs in writing to act

The appointed person can then exercise, on behalf of the person who is unable to act, anyright relating to benefit, and to receive and deal with on their behalf any payments ofthat benefit.

Her Majesty’s Revenue & Customs may revoke the appointment at any time.

The appointee may resign, but only after giving Her Majesty’s Revenue & Customsone month’s notice in writing of their intention to do so.

Any such appointment will terminate when Her Majesty’s Revenue & Customs isnotified that a receiver or other person listed above has been appointed.