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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Misrepresentation: No declaration on order book foils

Where cashing an instrument of payment does not involve the signing of a declarationmisrepresentation can still occur in the following circumstances

  • the claimant is aware that there is not an award in their favour and they present an instrument of payment to the PO, bank or building society.
  • the person presenting the instrument of payment misrepresents that they are the beneficiary or that they are acting on behalf of the beneficiary or estate.

For example this could occur with giro cheques for over £250 and payable orders whichdo not contain any form of declaration. It is the act of presenting the instrument ofpayment to a bank, which is a misrepresentation.