Child Benefit and Guardian's Allowance (Administration) Regulations 2003

JurisdictionUK Non-devolved
CitationSI 2003/492

2003 No. 492

SOCIAL SECURITY

The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003

Made 5th March 2003

Laid before Parliament 5th March 2003

Coming into force 7th April 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by the provisions set out in Schedule 1, hereby make the following Regulations:

1 GENERAL

PART 1

GENERAL

S-1 Citation, commencement and effect

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 and shall come into force on 7th April 2003 immediately after the commencement of section 50 of the Tax Credits Act 20021for the purposes of entitlement to payment of child benefit and guardian’s allowance.

(2) These Regulations have effect only in relation to—

(a)

(a) child benefit and guardian’s allowance under the Contributions and Benefits Act; and

(b)

(b) child benefit and guardian’s allowance under the Contributions and Benefits (NI) Act.

S-2 Interpretation

Interpretation

2. In these Regulations—

“the adjudicating authority” means—

(a) the Board;

(b) an appeal tribunal constituted under Chapter 1 of Part 1 of the Social Security Act 19982or Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 19983; or

(c) a Commissioner within the meaning of section 39(1) of that Act4or to whom an appeal lies under Article 15 of that Order5;

“the Administration Act” means the Social Security Administration Act 19926;

“the Administration (NI) Act” means the Social Security Administration (Northern Ireland) Act 19927;

“appropriate office” means—

(a) in relation to child benefit or guardian’s allowance under the Contributions and Benefits Act—

(i) as regards the Board, the Child Benefit Office, Waterview Park, Washington, Tyne and Wear or any Inland Revenue Enquiry Centre;

(ii) as regards a relevant authority, any office of the Department for Work and Pensions which is designated by the Secretary of State as a Jobcentre Plus Office;

(b) in relation to child benefit or guardian’s allowance under the Contributions and Benefits (NI) Act—

(i) as regards the Board, the Child Benefit Office (Northern Ireland), Windsor House, Bedford Street, Belfast or any Inland Revenue Enquiry Centre;

(ii) as regards a relevant authority, any office of the Social Security Agency of the Department for Social Development in Northern Ireland;

“the approved form” has the meaning given by regulation 5(1)(a);

“the Board” means the Commissioners of Inland Revenue;

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 19928;

“the Contributions and Benefits (NI) Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 19929;

“interim payment” has the meaning given by regulation 22(1);

“married couple” means a man and a woman who are married to each other and are neither—

(a) separated under a court order, nor

(b) separated in circumstances in which the separation is likely to be permanent;

“partner” means a member of a married or an unmarried couple;

“relevant authority” means—

(a) in relation to child benefit or guardian’s allowance under the Contributions and Benefits Act, the Secretary of State or a person providing services to the Secretary of State;

(b) in relation to child benefit or guardian’s allowance under the Contributions and Benefits (NI) Act, the Department for Social Development in Northern Ireland or a person providing services to that Department;

“unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife;

“writing” includes writing produced by electronic communications used in accordance with Schedule 2.

S-3 Use of electronic communications

Use of electronic communications

3. Schedule 2 (the use of electronic communications) has effect.

S-4 Notification for purposes of sections 111A and 112 of the Administration Act and sections 105A and 106 of the Administration (NI) Act

Notification for purposes of sections 111A and 112 of the Administration Act and sections 105A and 106 of the Administration (NI) Act

4.—(1) This regulation prescribes the person to whom, and manner in which, a change of circumstances must be notified for the purposes of sections 111A(1A) to (1G) and 112(1A) to (1F) of the Administration Act10and sections 105A(1A) to (1G) and 106(1A) to (1F) of the Administration (NI) Act (offences relating to failure to notify a change of circumstances)11.

(2) Notice of the change of circumstances must be given to the Board, or, where relevant, a relevant authority, in writing (except where they determine or it determines, in any particular case, that they or it will accept a notice other than in writing) by delivering or sending it to an appropriate office.

2 CLAIMS AND AWARDS

PART 2

CLAIMS AND AWARDS

S-5 Making a claim

Making a claim

5.—(1) A claim for child benefit or guardian’s allowance must be made to the Board or a relevant authority in writing—

(a)

(a) on a form for the time being approved by the Board (“the approved form”) which has been completed in accordance with the instructions on it; or

(b)

(b) in such other manner as the Board may accept as sufficient in the circumstances of the particular case.

(2) The person making the claim must deliver or send it to an appropriate office.

(3) Subject to regulation 10, the claim is made on the date on which it is received by the appropriate office.

S-6 Time within which claims to be made

Time within which claims to be made

6. The time within which a claim for child benefit or guardian’s allowance is to be made is 3 months beginning with any day on which, apart from satisfying the conditions for making the claim, the person making the claim is entitled to the benefit or allowance.

S-7 Evidence and information

Evidence and information

7.—(1) A person making a claim for child benefit or guardian’s allowance must furnish such certificates, documents, information and evidence in connection with the claim, or any question arising out of it, as may be required by the Board.

(2) A person required under paragraph (1) to furnish certificates, documents, information and evidence must do so—

(a)

(a) within one month of being required by the Board to do so; or

(b)

(b) within such longer period as the Board may consider reasonable.

S-8 Amending claims

Amending claims

8.—(1) A person who has made a claim for child benefit or guardian’s allowance may amend it by giving to the Board or a relevant authority notice in writing in accordance with paragraph (2).

(2) A notice under paragraph (1) must be delivered or sent to an appropriate office at any time before a determination has been made on the claim.

(3) The Board may treat a claim amended in accordance with this regulation as if it had been so amended when first made.

S-9 Withdrawing claims

Withdrawing claims

9.—(1) A person who has made a claim for child benefit or guardian’s allowance may withdraw it by giving notice in writing to the Board or a relevant authority.

(2) A notice of withdrawal given in accordance with paragraph (1) has effect when it is received by an appropriate office.

S-10 Defective applications

Defective applications

10.—(1) If an appropriate office receives a defective application, the Board or the relevant authority may refer it back to the person making it or supply him with the approved form for completion.

(2) Where—

(a)

(a) in accordance with paragraph (1), a defective application has been referred back, or an approved form supplied, to a person; and

(b)

(b) a claim is received by an appropriate office—

(i) within the period of one month beginning with the date on which the defective application was referred back or the approved form was supplied; or

(ii) within such longer period as the Board may consider reasonable,

the claim shall be treated as having been made on the date on which the appropriate office received the defective application.

(3) “Defective application” means an intended claim which—

(a)

(a) is made on an approved form which has not been completed in accordance with the instructions on it; or

(b)

(b) is in writing but is not made on the approved form.

S-11 Claims for child benefit treated as claims for guardian’s allowance and vice versa

Claims for child benefit treated as claims for guardian’s allowance and vice versa

11.—(1) Where it appears to the Board that a person who has made a claim for child benefit in respect of a child may be entitled to guardian’s allowance in respect of the same child, the Board may treat, either in the alternative or in addition, the claim as being a claim for guardian’s allowance by that person.

(2) Where it appears to the Board that a person who has made a claim for guardian’s allowance in respect of a child may be entitled to child benefit in respect of the same child, the Board may treat, either in the alternative or in addition, the claim as being a claim for child benefit by that person.

S-12 Advance claims and awards

Advance claims and awards

12.—(1) This regulation applies where a person who has made a claim for child benefit or guardian’s allowance does not satisfy the requirements for entitlement on the date on which the claim is made.

(2) If the Board are of the opinion that, unless there is a change of circumstances, the person will satisfy those requirements for a period beginning with a date (“the relevant date”) not more than 3 months after the date on which the claim is made, they—

(a)

(a) may treat the claim as if made for a period beginning with the relevant date; and

(b)

(b) may award the benefit or allowance accordingly, subject to the condition that the person satisfies the requirements for entitlement when the benefit or allowance becomes payable under the award.

(3) If the requirements for entitlement are found not to have been satisfied on the relevant date, a decision under paragraph (2)(b) to award benefit may be revised under—

(a)

(a) in...

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