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HMRC internal manual

Child Benefit Technical Manual

Misrepresentation: Meaning of misrepresentation

Misrepresentation can occur where;

  • a written statement made by a claimant in connection with a claim is incorrect or incomplete,


R (SB) 3/90

(This constitutes misrepresentation even where there has been a full disclosure of the material fact in connection with an earlier claim for benefit)



  • a written statement made by an interviewing officer, based on information supplied by the claimant, is found to be incorrect or incomplete



  • part of a claim form is left blank,



  • an oral statement is incorrect or incomplete,



  • an instrument of payment is cashed following a relevant change of circumstances.