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HMRC internal manual

Child Benefit Technical Manual

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 10 April 2018, see all updates

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1. Contents
2. CBTM12000
3. CBTM12006

Guardian's Allowance: Claiming - Treating claims for Guardian’s Allowance as claims for Child Benefit and Child Benefit claims as claims for Guardian’s Allowance

Child Benefit & Guardian’s Allowance (Administration) Regulations 2003,regulation 11

Where a person who claims Guardian’s Allowance also appears to have entitlement toChild Benefit for the same child or qualifying young person, the Guardian’s Allowanceclaim may be treated alternatively or additionally as a claim for Child Benefit

Where a person who claims Child Benefit also appears to have entitlement toGuardian’s Allowance for the same child or qualifying young person, the Child Benefitclaim may be treated alternatively or additionally as a claim for Guardian’sAllowance.

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