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HMRC internal manual

Child Benefit Technical Manual

Guardians Allowance: Entitlement - Manner of payments and overpayments

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 Reg 16

If a person is entitled Guardian’s Allowance as well as Child Benefit the allowance shall be paid in the same manner as instructed for Child Benefit. The payments remain the property of Her Majesty’s Revenue & Customs and must be surrendered to Her Majesty’s Revenue & Customs when instructed to do so.


All details on payments and overpayments can be found in the main chapters of this manual as they are relevant to both Guardian’s Allowance and Child Benefit. Please see the index for a full list of options. See CBTM00001.