Her Majesty's Revenue and Customs v BZ
| Jurisdiction | UK Non-devolved |
| Judge | Judge Gullick |
| Neutral Citation | [2022] UKUT 264 (AAC),[2022] UKUT 264 (AAC) |
| Subject Matter | Benefits for children - child benefit,Gullick,M |
| Court | Upper Tribunal (Administrative Appeals Chamber) |
| Published date | 19 October 2022 |
HMRC v BZ [2022] UKUT 264 (AAC)
1
IN THE UPPER TRIBUNAL Appeal No. UA-2021-000866-CHB
ADMINISTRATIVE APPEALS CHAMBER
On appeal from the First-tier Tribunal (Social Entitlement Chamber)
Between:
The Commissioners for HM Revenue & Customs Appellant
- v -
BZ Respondent
The Secretary of State for the Home Department Interested Party
Before: Deputy Upper Tribunal Judge Gullick KC
Decision date: 30 September 2022
Hearing date: 20 September 2022
Representation
Appellant & Interested Party: Mr Azeem Suterwalla of Counsel, instructed for the
Appellant by the General Counsel & Solicitor to HM Revenue & Customs and for the
Interested Party by the Government Legal Department.
Respondent: Mr Michael Spencer of Counsel, instructed by the Refugee and Migrant
Forum of Essex and London (RAMFEL).
DECISION
The decision of the Upper Tribunal is to dismiss the appeal.
REASONS FOR DECISION
Introduction
1. This appeal concerns the Respondent’s entitlement to Child Benefit over
the period of more than three years between the birth of her child in April 2016 and
the date from when the Commissioners for HM Revenue & Customs (below,
“HMRC”) determined that she was entitled to that benefit, 17 June 2019. Unlike many
other types of state benefit, Child Benefit is administered by HMRC and not by the
Department for Work & Pensions (below, “DWP”).
HMRC v BZ [2022] UKUT 264 (AAC)
Case no: UA-2021-000866-CHB
2
2. During most of the period that is in issue on this appeal, the Respondent’s
claim for refugee status in the United Kingdom, which she had made in February
2016, was under consideration by the Interested Party (below, “the SSHD”). Prior to
the determination of her asylum claim, the Respondent was in receipt of support
provided by the SSHD and was not eligible to receive Child Benefit.
3. Regulation 6(2)(d) of the Child Benefit and Guardian’s Allowance
(Administration) Regulations 2003, SI 2003/492, (below, “the 2003 Regulations”)
provides that an asylum-seeker whose claim for refugee status succeeds may have
their claim for Child Benefit backdated to the date of their asylum claim. However, for
the entitlement to be backdated in this way the claim for Child Benefit must be made
within three months of the claimant receiving notification that she has been recorded
by the SSHD as a refugee. Otherwise, the earliest date on which entitlement to Child
Benefit commences is three months prior to the date of the claim for Child Benefit
being made. Regulation 6 of the 2003 Regulations provides, so far as is material to
this appeal:
“Time within which claims to be made
(1) The time within which a claim for child benefit… 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.
(2) Paragraph (1) shall not apply where—
…
(d) a person who has claimed asylum and, on or after 6th April 2004, makes a
claim for that benefit… and satisfies the following conditions—
(i) the person is notified that he has been recorded as a refugee by the
Secretary of State; and
(ii) he claims that benefit or allowance within 3 months of receiving that
notification;
…
(3) In a case falling within paragraph (2)(d)… the person making the claim shall be
treated as having made it on the date when he submitted his claim for asylum.”
4. The issue raised by this appeal is whether or not the Respondent’s claim
for Child Benefit, made to HMRC on 16 September 2019, was made within the three-
month period referred to the Regulation 6(2)(d) of the 2003 Regulations. If it was,
then the entitlement would run from the birth of the Respondent’s child in April 2016.
If it was not, then the Respondent would, as HMRC determined, only be entitled to
Child Benefit from 17 June 2019. The First-tier Tribunal (Social Entitlement Chamber)
concluded that the Respondent had made her claim for Child Benefit within the
relevant period and that her entitlement to Child Benefit was therefore to be
backdated to April 2016. HMRC now appeals against that decision, with the
permission of the First-tier Tribunal.
5. For the reasons which follow, I have concluded that HMRC’s appeal to the
Upper Tribunal should be dismissed.
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