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HMRC internal manual

Child Benefit Technical Manual

Guardian's Allowance: Claiming - Withdrawing claims

Withdrawing Claims

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,Regulation 9

A person who has made a claim for Guardian’s Allowance may withdraw it by giving notice in writing to Her Majesty’s Revenue & Customs or a relevant authority. The withdrawal takes effect from the when it is received by an appropriate office.

For information on what is a “relevant authority” or an “appropriate office” see CBTM12001.