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HMRC internal manual

Child Benefit Technical Manual

Failure to disclose: Disclosure reasonably to be expected

The legal duty in CBTM05273is less stringent than that in CBTM05271 and CBTM05272, as it requires a notification of a change in circumstances only where the claimant might reasonably be expected to know that the change might affect their benefit.

The test is whether a reasonable person would conclude that the fact was not material or was material but did not have to be disclosed. This involves looking at the information given to the claimant about the conditions of entitlement to the benefit, why it has been decided that they satisfied those conditions and thus were entitled to the benefit and what changes they were told to notify.