Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

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.