HMRC internal manual

Child Benefit Technical Manual

Child Benefit Technical Manual: recent changes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Below are details of the amendments that were published on 20 August 2010 (see the update index for all updates).

Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.

Section Details of update
CBTM01010 Reference to October 2007 removed and replaced with “…and reflect recent changes”.
CBTM01040 Technical Team has been changed to Legislative Advice and Assurance Team
CBTM10080 New page added as a result of Council Regulation (EEC) 1612/68 - Article 12 and European Court of Justice (ECJ) Cases Ibrahim and Teixeira
CBTM10090 The section dealing with Seafarers and Offshore workers has been renumbered from CBTM10080 to CBTM10090