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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Guardians Allowance: Entitlement - Parent's marriage or civil partnership terminated by divorce or dissolved.

Guardian’s Allowance (General) regulations 2003, regulation 6

Where the marriage or civil partnership of a child’s or qualifying youngperson’s parents has been terminated by divorce or dissolved, and at the death of one of the parents, the other
 

  • does not have custody of or maintain the child or qualifying young person
  • has not been granted custody of the child or qualifying young person by a court order
  • is not liable by a court order for the child’s or qualifying young person’s maintenance and
  • is not liable for the child’s or qualifying young person’s maintenance under section 54 of the Child Support Act 1991 or the Child Support (Northern Ireland) Order 1991.

The circumstances to be satisfied in section 77(2) of the Act ors ection 77(2) of the Northern Ireland Act are that one of the child’s or qualifying young person‘s parents is dead.

This also applies where the child or qualifying young person has been adopted by two people jointly.