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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: Circumstantial evidence

CBTM05240 | Misrepresentation: Circumstantial evidence

From HM Revenue & Customs · Child Benefit Technical Manual

If direct evidence of misrepresentation is unavailable (for example the relevant paidorders from the order book have not been obtained) misrepresentation may still beconsidered where there is supportive evidence. Examples of circumstantial evidence are

  • the claimant does not deny receiving the payments,

  • benefit was paid by means of an order book, girocheques etc,

  • order book stubs bearing the Post Office date stamps of encashment are available,

  • cancelled orders from the relevant book show the declaration the claimant had to sign before receiving the payments.

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