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HMRC internal manual

Child Benefit Technical Manual

Child Benefit Technical Manual: recent changes

Below are details of the amendments that were published on 08 March 2011 (see the update index for all updates).

Section Details of update
CBTM02130 “to” removed from final paragraph.
CBTM03000 “Direct credit transfer” reference changed to CBTM03010 and CBTM03010 heading “Manner of payment” replaced by new heading “Payment by any other means” and headed CBTM03020.
CBTM03010 Amended to reflect emphasis on direct credit transfers as opposed to issuing an instrument of payment. Relates to SI No 2459.
CBTM03020 Amended to include provision to use an instrument of payment in certain circumstances. Relates to SI No 2459.
CBTM05050 Amended to include reference to Reg 38(1) and 39(2) when offsetting a recoverable overpayment.
CBTM06100 Amended definition of Child Benefit ‘week’ to include reference to Commissioners Decisions R(F)2/81 & CF1057/2003.
CBTM07025 Note added defining of The Ministry of Defence.
CBTM07050 Amended to include child/QYP in education abroad prior to arrival in UK. Commissioners decision CTC/1518/2009
CBTM08065 Second minor bullet “Arrangements to Looked After Children (Scotland) Regulations” changed from 1996 to 2009
Second main bullet amended to refer to “Regulation 33 of the Looked After Children (Scotland) Regulations 2009”    
  CBTM08080 Sections 17-30a added after reference to part 3 of the Children Act 1989 under 1st bullet

Sections 16-93 added after reference part 2 of the Children (Scotland) Act 1995 under 1st bullet

Sections 17-48 added after reference part 4 of the Children (Northern Ireland) Order 1995