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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Guardians Allowance: Entitlement - Rate of allowance and payment to the National or Northern Irish Insurance Fund

Guardian’s Allowance (General) Regulations 2003, regulation 8

Where a surviving parent in prison contributes to the cost of providing for a child or qualifying young person, the weekly rate of Guardian’s Allowance payable is reduced by the amount of the contribution made in the week preceding the week in which Guardian’s Allowance is payable.

Where entitlement to Guardian’s Allowance arises because a person is in prison, that person shall, on notice being given by Her Majesty’s Revenue & Customs, pay to the National or Northern Ireland National Insurance Fund an amount equal to the amount of Guardian’s Allowance paid.