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Contents

Official guidance
Child Benefit Technical Manual

CBTM05000PART3 · Misrepresentation

  • CBTM05160 · Meaning of misrepresentation
  • CBTM05170 · Allegation of disclosure
  • CBTM05180 · Incomplete statements
  • CBTM05190 · Knowledge of a material fact
  • CBTM05200 · Exception to misrepresentation
  • CBTM05210 · Declaration on order book foils
  • CBTM05220 · No declaration on order book foils
  • CBTM05230 · Sight of order book foils
  • CBTM05240 · Circumstantial evidence
  1. Misrepresentation: Contents
  2. Misrepresentation: Meaning of misrepresentation

CBTM05160 | Misrepresentation: Meaning of misrepresentation

From HM Revenue & Customs · Child Benefit Technical Manual

Misrepresentation can occur where;

  • a written statement made by a claimant in connection with a claim is incorrect or incomplete,

R (SB) 3/90

(This constitutes misrepresentation even where there has been a full disclosure of the material fact in connection with an earlier claim for benefit)

or

  • a written statement made by an interviewing officer, based on information supplied by the claimant, is found to be incorrect or incomplete

or

  • part of a claim form is left blank,

or

  • an oral statement is incorrect or incomplete,

or

  • an instrument of payment is cashed following a relevant change of circumstances.

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