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HMRC internal manual

Child Benefit Technical Manual

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)


  • 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.