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.