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HMRC internal manual

Child Benefit Technical Manual

Exclusions and priorities: Priority of entitlement between persons entitled to Child Benefit

Making an Election

SSC&B Act 1992 and SSC&B (NI) Act 1992, schedule 10 para 6(1)

Child Benefit (General) Regulations 2006, regulation 14

The election must be made either

  • by telephone to an Officer of Her Majesty’s Revenue & Customs, or
  • in writing to the Commissioners of Her Majesty’s Revenue & Customs,

on an approved form or in such manner as the Commissioners may accept as sufficient in the circumstances, and at an appropriate office (see CBTM02010).

If Child Benefit has been paid in respect of a child or qualifying young person for any week and has not been required to be repaid or voluntarily repaid or recovered then the Child Benefit election will not take effect for this period. The election would take place from the week following.

An election may be superseded by a subsequent election made in accordance with this regulation.