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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: Allegation of disclosure

CBTM05170 | Misrepresentation: Allegation of disclosure

From HM Revenue & Customs · Child Benefit Technical Manual

R (SB) 18/85

Where a claimant alleges that disclosure of a material fact was made during an interview, but that the interviewing officer did not properly record disclosure, the following should be considered;

  • the written documents and any evidence from the claimant about how the alleged disclosure took place, and

  • whether, on a balance of probabilities, the written statement was qualified orally at the interview

R (IB) 14/96

The claimant is responsible for the correct completion of forms. The fact that a form was completed on the claimant’s behalf does not lift this responsibility.

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