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  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.