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HMRC internal manual

Child Benefit Technical Manual

Guardian's Allowance: Entitlement - Prescribed manner of making an election under section 77(9) of the Act or section 77(9) of the NI Act

Social Security Contributions and Benefits Act 1992 section 77, (9)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 section 77, (9)

Where a husband and wife reside together and would each be entitled to Guardian’s Allowance for the same child or qualifying young person, only the wife is entitled.

Payment may be made to either unless she elects that payment is not to be made to him.

Guardian’s Allowance (General) Regulations 2003, regulation 10

An election that payment of Guardian’s Allowance is not to be made to a husband must be:

  • made in writing


  • on an approved form or in such other manner as Her Majesty’s Revenue & Customs may accept as sufficient in the circumstances


Notice of the election must be made to an appropriate office (see CBTM12001).

An election may be given by means of electronic communication in accordance with Schedule 2 to the Child Benefit & Guardian’s Allowance (Administration) Regulations 2003.