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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
Updated
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Decision Making: Suspension in prescribed cases

Suspension not relating to the appeals process

Social Security Act 1998 section 21

Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003, regulation 18(1) & (2)

Her Majesty’s Revenue and Customs may suspend payment of child benefit or guardian’s allowance, in whole or in part where it appears that any of the following circumstances exist

  • an issue arises as to whether the entitlement conditions are or were met;
  • an issue arises as to whether the decision relating to an award needs to be revised under section 9 of the Social Security Act 1998 or Article 10 of the Social Security (NI) Order 1998 or superseded under section 10 of the Social Security Act or Article 11 of the Social Security (NI) Order 1998;
  • an issue arises as to whether any amount paid or payable is recoverable under section 71 of the Administration Act or section 69 of the Administration (NI) Act, or regulations made under either of those sections
  • the last address notified to CBO of a person who is in receipt of the benefit or allowance is not the address at which that person is residing; or
  • the details of a bank account or other account which has been notified to them and to which payment of the benefit or allowance by way of a credit is to be made to a person is incorrect.

Suspension relating to the appeals process

Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003, regulation 18(3)(4) and (5)

Section 21(2)(c) and (d) and (3) of the Social Security Act 1998, Article 21(2)(c) and (d) and (3) of the Social Security (NI) Order 1998

Her Majesty’s Revenue and Customs may also suspend payment of child benefit or guardian’s allowance, in whole or in part, where

  • an appeal is pending against a decision of an appeal tribunal, the First-tier Tribunal, the Upper Tribunal, a Commissioner or a court; or
  • an appeal is pending against a decision given in a different case, whether or not relating to child benefit or guardian’s allowance, and it appears to the Board that, if the appeal were to be determined in a particular way, the award of child benefit or guardian’s allowance may need to be revised or superseded.

For these purposes, “an appeal is pending” where the Board:

  • are awaiting receipt of the decision or, in the case of an appeal or First-tier tribunal decision, are considering whether to apply for a statement of the reasons for it;
  • in the case of an appeal or First-tier tribunal decision, have applied for, and are awaiting receipt of, such a statement; or
  • have received the decision, or, in the case of an appeal or First-tier tribunal decision, such a statement, and are considering:

    • whether to apply for leave or permission to appeal; or
    • where leave to appeal or permission has been granted, whether to appeal.

Where suspension is due to the appeals process as prescribed above, the Board must give written notice to the person whose payment is to be or has been suspended as soon as reasonably practicable to tell them of their proposal -

  • to make a request for a statement of the reasons for an appeal or First-tier tribunal decision;
  • to apply for leave or permission to appeal; or
  • to appeal.