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HMRC internal manual

Child Benefit Technical Manual

Misrepresentation: Declaration on order book foils

Jones & Sharples v CAO (1994) All ER (CA)225

Order book foils include the declaration:

“l declare that l have read and understand all the instructions in this order book,that I have correctly reported any facts which could affect the amount of my payment andthat I am entitled to the above sum”.

There may be a misrepresentation when this statement is signed if the claimant

  • has not reported a material fact, and
  • knew the fact.

The material fact, which is misrepresented in these circumstances, is that the claimanthad not reported any facts, which could affect the amount of benefit. This declarationincorporates a representation of the underlying facts themselves.