CBTM05271 - Failure to disclose: Failure to comply with the legal duty to disclose specified changes relating to entitlement

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

Where

• the claimant does not disclose a material fact relating to their entitlement to child benefit or guardian’s allowance; and
• the claimant was under a legal duty to report that precise fact

the omission may be a failure to disclose a material fact.