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HMRC internal manual

Child Benefit Technical Manual

Third parties: Payment to one person on behalf of another

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,Regulation 33

Her Majesty’s Revenue & Customs may decide to pay all or part of the benefit to another natural person on behalf of the person entitled to it, but only if they are satisfied that it is necessary for protecting the interests of

  • the person entitled to the benefit


  • any child or qualifying young person of that person.