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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Third parties: Persons who may proceed with a claim made by a person who has died

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,Regulation 29

Where a person who has made a claim dies, Her Majesty’s Revenue & Customs may appoint someone to proceed with the claim and to deal with any issue related to the revision, supersession or appeal in connection with a decision on that claim.

Her Majesty’s Revenue & Customs may distribute any sum payable on award of the claim to, or among:

people over 16 claiming as personal representatives, legatees, next of kin or creditors ofthe person who has died

and

if the person who has died was illegitimate, any other person over 16.

Payment to the appointed person will be made either by direct credit transfer into that person’s account or by some other means.

If Her Majesty’s Revenue & Customs consider that some of the payment is needed for the benefit of someone under 16, they can pay it to a person over 16 whom they are satisfied will use the sum to benefit the under 16 year old.

In all cases, a written application for payment must be made to Her Majesty’s Revenue& Customs within 12 months from the date of death (or such longer period as HerMajesty’s Revenue & Customs may allow).

Meaning of “next of kin”

In England, Wales & Northern Ireland – the persons who would take beneficially on an intestacy.

In Scotland – the persons entitled to the movable estate of the deceased on intestacy.