CBTM05262 - Failure to disclose: The duty to disclose

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23(2) and (4)

B v Secretary of State for Work and Pensions [2005] EWCA Civ 929

The duty to disclose material facts initially arises in the claimant’s obligation to provide information that is correct and complete when submitting a claim for child benefit or guardian’s allowance to Her Majesty’s Revenue & Customs.

A further obligation may then arise in the legal duty to inform Her Majesty’s Revenue & Customs that

• specified changes of circumstances have occurred since an award was made; and
• that other non-specified changes have occurred since an award was made.