Chapter CBTM12010
| Published date | 10 April 2016 |
| Record Number | CBTM12010 |
| Court | HM Revenue & Customs |
A person is entitled to Guardian’s Allowance if
- they are entitled to Child Benefit for the child or qualifying young person and
- both of the child’s or qualifying young person’s parents are dead or
- one of the child’s or qualifying young person’s parents is dead and the claimant shows that the whereabouts of the other parent was unknown at the date of death and he has failed after all reasonable efforts to discover them or
- one of the child’s or qualifying young person’s parents is dead and the other is in prison with a minimum sentence of two years remaining to serve following the death of the other parent and,
-
at least one of the child’s or qualifying young person’s parents satisfies, or satisfied immediately before their death, conditions prescribed at CBTM12070 by regulations about
- nationality
- residence
- place of birth or
- other matters.
The above conditions can be modified if
- the child or qualifying young person has been adopted
- the child or qualifying young person is illegitimate and paternity is not established or
- the child’s or qualifying young person’s parents were divorced or
- the civil partnership of the child or young person’s parents has been dissolved.
A step parent is not regarded as a parent so a claim to Guardian’s Allowance can be considered.
Child Benefit (General) Regulations 2006 Regulation 16(3), (4) & (5)Foster carers and prospective adopters who are receiving payments from the local authority are prevented from receiving Child Benefit and therefore Guardian’s Allowance for a child they are responsible for. The provision enabling continued entitlement for 8 weeks when a child goes into local authority care does not apply for these claimants.
The schedule 9 exclusion to...
To continue reading
Request your trial