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HMRC internal manual

Child Benefit Technical Manual

Third parties: Payment to partner as alternative payee

The Child Benefit & Guardian’s Allowance (Administration) Regulations 2003, Regulation 34

Where a member of a couple is entitled to benefit, Her Majesty’s Revenue & Customs may arrange for it to be payable not only to the claimant but, in the alternative, to the partner. This does not apply to Guardian’s Allowance where a wife has elected that it is not to be paid to her husband in accordance with regulation 10 of the Guardian’s Allowance (General) Regulations 2003.

Although payment may be made to the alternative payee, they may not act on behalf of the partner unless they have been appointed to do so under either Regulation 27 or Regulation 28 of the Child Benefit & Guardian’s Allowance (Administration) Regulations 2003 - see CBTM04010

{#IDAZUO5H}A “couple” means

-  two people of the opposite sex who are spouses living together or living together as if they are married,
-  two people of the same sex who are civil partners in a civil partnership or a cohabiting same sex couple,

who are neither separated under a court order or in circumstances that are likely to be permanent.