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HMRC internal manual

Child Benefit Technical Manual

Misrepresentation: Allegation of disclosure

R (SB) 18/85

Where a claimant alleges that disclosure of a material fact was made during an interview, but that the interviewing officer did not properly record disclosure, the following should be considered;

  • the written documents and any evidence from the claimant about how the alleged disclosure took place, and
  • whether, on a balance of probabilities, the written statement was qualified orally at the interview


R (IB) 14/96

The claimant is responsible for the correct completion of forms. The fact that a form was completed on the claimant’s behalf does not lift this responsibility.