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  3. Child Benefit
HMRC internal manual

Child Benefit Technical Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
22 September 2025 - See all updates
  1. Back to contents

CBTM05000PART3 - Misrepresentation: Contents

  1. CBTM05160
    Meaning of misrepresentation
  2. CBTM05170
    Allegation of disclosure
  3. CBTM05180
    Incomplete statements
  4. CBTM05190
    Knowledge of a material fact
  5. CBTM05200
    Exception to misrepresentation
  6. CBTM05210
    Declaration on order book foils
  7. CBTM05220
    No declaration on order book foils
  8. CBTM05230
    Sight of order book foils
  9. CBTM05240
    Circumstantial evidence
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