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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: Declaration on order book foils

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.

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