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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: Disclosure reasonably to be expected

CBTM05274 | Failure to disclose: Disclosure reasonably to be expected

From HM Revenue & Customs · Child Benefit Technical Manual

The legal duty in CBTM05273is less stringent than that in CBTM05271 and CBTM05272, as it requires a notification of a change in circumstances only where the claimant might reasonably be expected to know that the change might affect their benefit.

The test is whether a reasonable person would conclude that the fact was not material or was material but did not have to be disclosed. This involves looking at the information given to the claimant about the conditions of entitlement to the benefit, why it has been decided that they satisfied those conditions and thus were entitled to the benefit and what changes they were told to notify.

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