SolvedCBTM12006 | Guardian's Allowance: Claiming - Treating claims for Guardians Allowance as claims for Child Benefit and Child Benefit claims as claims for Guardians Allowance
From HM Revenue & Customs · Child Benefit Technical Manual
Child Benefit & Guardians Allowance (Administration) Regulations 2003,regulation 11
Where a person who claims Guardians Allowance also appears to have entitlement to Child Benefit for the same child or qualifying young person, the Guardians Allowance claim may be treated alternatively or additionally as a claim for Child Benefit
Where a person who claims Child Benefit also appears to have entitlement to Guardians Allowance for the same child or qualifying young person, the Child Benefit claim may be treated alternatively or additionally as a claim for Guardians Allowance.