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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 payment of benefit

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23(3)


  • the claimant does not disclose a material fact relating to payment or payability of their award of 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.