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HMRC internal manual

Child Benefit Technical Manual

Failure to disclose: Failure to comply with the legal duty to disclose other changes relating to entitlement to, or payment of, benefit

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23(4)

Where the claimant

  • does not disclose a change of circumstances relating to their entitlement, payment or payability of their award of child benefit or guardian’s allowance; and
  • might reasonably be expected to have known that the change might affect their continuing entitlement to the benefit, payment or payability of that benefit


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