CBTM05272 | Failure to disclose: Failure to comply with the legal duty to disclose specified changes relating to payment of benefit
From HM Revenue & Customs · Child Benefit Technical Manual
Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23(3)
Where
the claimant does not disclose a material fact relating to payment or payability of their award of child benefit or guardian’s allowance; and
the claimant was under a legal duty to report that precise fact;
the omission may be a failure to disclose a material fact.