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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Child Benefit and Tax Credits: Who Receives Guardian's Allowance?

Guardian’s Allowance is an allowance paid to those caring for a child or qualifying young person who is, or are in effect, orphans.

A person may be entitled to Guardian’s Allowance if they are entitled to Child Benefit for a child or qualifying young person who is living with them and

  • both parents of the child or qualifying young person are dead, or
  • one parent is dead and at the time of the death the claimant did not know where the other parent was, and they have tried but failed to trace the other parent, or
  • the parents are divorced, one parent is dead and at the time of the death of that parent, the surviving parent did not have custody, or did not maintain the child or qualifying young person, and there is no court order providing for the child or qualifying young person to live with the surviving parent, or no Child Support Agency assessment in force, or
  • the mother is dead and the child or qualifying young person’s parents were not married to each other and the father is not known, or
  • one parent is dead and the surviving parent is in prison with a minimum of 2 years sentence left to serve from the death of the other parent, or
  • one parent is dead and the surviving parent is detained in hospital by order of the Court, see CBTM12050 
  • The natural parent must meet/have met specific residency conditions for a person to be entitled to Guardian’s Allowance - see CCM12070.

A person is not entitled to Guardian’s Allowance if they are the parent of the child or qualifying young person unless;

  • the child or qualifying young person has been legally adopted and the adoptive parents were already getting Guardians Allowance
  • where a child is adopted and the adoptive parents die, a biological parent could be entitled if they satisfy the entitlement conditions.