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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Third parties: Persons who may make a claim on behalf of a person who has died

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,Regulation 31

A claim may be made by a person in the name of the deceased if

  • someone applies to Her Majesty’s Revenue & Customs to be appointed to act within 6 months of the date of death
  • Her Majesty’s Revenue & Customs appoints them to make the claim


  • they make the claim within 6 months of the date of death

Both these 6 month periods may be extended at the discretion of Her Majesty’sRevenue & Customs by up to 6 months, if they consider it is consistent with the properadministration of the Contributions and Benefits Act.

If the first 6 month period is extended, then the second is reduced by a correspondingperiod

No claim can be made more than 12 months after the date of death

In calculating the 12 months, any period between making the application to be appointedand the date on which appointment is made is disregarded.

A claim made in this way is treated as being made on the date of death by the person whohas died.