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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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Changes: children (A-E): change of circumstances - receipt from CBO (AG)

When you are notified of a change of circumstances by Child Benefit Office (CBO), consider steps 1 to 5.

Step 1

Open the WAM ‘Other’ folder and print out the E-form E41A and the attached TC648 template.

Step 2

Delete the entry in the WAM ‘Other’ folder.

Step 3

Sort the Priority 1 change of circumstances into the following

  • death of a customer or child
  • bank detail changes.

Step 4

Process the forms in accordance with the appropriate Changes guidance.

Step 5

Once the change of circumstances has been dealt with send the print of the form with any other correspondence to remote storage.