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HMRC internal manual

Child Benefit Technical Manual

Exclusions and priorities: Relinquishing priority to Child Benefit entitlement.

{#IDA5WUYH}Surrendering Priority

SSC&B ACT 1992 and SSC&B (NI) Act 1992, schedule 10 para 6(2)

Child Benefit (General) Regulations 2006, regulation 15

Where two (or more) people have entitlement for a particular child or qualifying young person and the person who has priority under schedule 10 (see CBTM08030) can surrender their priority by

  • giving a written notice of surrender to the Commissioners for Her Majesty’s Revenue & Customs, or
  • giving notice by telephone to an Officer of Her Majesty’s Revenue & Customs.

The notice should state they do not wish to have such priority and should be sent to an appropriate office (see CBTM02010).

The notice of surrender will cease to have effect if the person who gave it makes a further claim to Child Benefit in respect of that child or qualifying young person. The notice of surrender is not effective in relation to any previous week for which Child Benefit has already been paid to the person who made the election or another person on their behalf.