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HMRC internal manual

Child Benefit Technical Manual

Third parties: Persons who may receive payments which a person who has died has not obtained

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003, Regulation 30

Where, at the time of death, the deceased had not obtained a sum of benefit which was payable to him, Her Majesty’s Revenue & Customs may distribute it among people over 16 claiming as personal representatives, legatees, next of kin or creditors of the person who has died


if the person who has died was illegitimate, any other people over that age.

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 Her Majesty’s Revenue & Customs may allow).

Benefit can only be paid if the right to payment has not been extinguished. This occurs 12 months from the date that right to payment arose.