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Contents

Official guidance
Child Benefit Technical Manual

CBTM05000PART4 · Failure to disclose

  • CBTM05250 · Meaning of failure to disclose
  • CBTM05260 · Points to consider
  • CBTM05261 · Disclosure
  • CBTM05262 · The duty to disclose
  • CBTM05270 · The legal duty to disclose (general)
  • CBTM05271 · Failure to comply with the legal duty to disclose specified changes relating to entitlement
  • CBTM05272 · Failure to comply with the legal duty to disclose specified changes relating to payment of benefit
  • CBTM05273 · Failure to comply with the legal duty to disclose other changes relating to entitlement to, or payment of, benefit
  • CBTM05274 · Disclosure reasonably to be expected
  • CBTM05280 · Material fact already known by Her Majesty’s Revenue & Customs
  • CBTM05290 · Disclosure by a third party
  1. Failure to disclose: Contents
  2. Failure to disclose: Failure to comply with the legal duty to disclose other changes relating to entitlement to, or payment of, benefit

CBTM05273 | Failure to disclose: Failure to comply with the legal duty to disclose other changes relating to entitlement to, or payment of, benefit

From HM Revenue & Customs · Child Benefit Technical Manual

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 23(4)

Where the claimant

  • does not disclose a change of circumstances relating to their entitlement, payment or payability of their award of child benefit or guardian’s allowance; and

  • might reasonably be expected to have known that the change might affect their continuing entitlement to the benefit, payment or payability of that benefit

the omission may be a failure to disclose a material fact.

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