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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Summary of Child Benefit Review Regime

Child Benefit does not have a formal statutory enquiry regime in the way that tax credits does.

Child Benefit reviews can be made -

  • before a decision on a claim is made (Regulation 7 Administration Regulations)
  • or during the life of the claim to consider whether a claim needs to be revised or superseded (Regulation 19 Decisions and Appeals Regulations)