Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Child Benefit Technical Manual

Guardian's Allowance: Claiming - Defective claims

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,regulation 10

This is an intended Guardian’s Allowance claim which is made on the approved form but is not completed in accordance with the instructions on it, or one which is made in writing but not on the approved form.

Treatment of defective applications

On receipt of a defective application for Guardian’s Allowance, the appropriate office (see CBTM12001) may send it back to the claimant or supply the claimant with the approved form for completion. Providing the claimant returns the claim within one month of it having been sent by the approved office, the date of claim will be the date on which the appropriate office received the defective application.  Her Majesty’s Revenue & Customs can allow longer than a month if they consider it reasonable.