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.