CBTM05210 | Misrepresentation: Declaration on order book foils
From HM Revenue & Customs · Child Benefit Technical Manual
Jones & Sharples v CAO (1994) All ER (CA)225
Order book foils include the declaration:
“l declare that l have read and understand all the instructions in this order book,that I have correctly reported any facts which could affect the amount of my payment andthat I am entitled to the above sum”.
There may be a misrepresentation when this statement is signed if the claimant
has not reported a material fact, and
knew the fact.
The material fact, which is misrepresented in these circumstances, is that the claimanthad not reported any facts, which could affect the amount of benefit. This declarationincorporates a representation of the underlying facts themselves.