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  1. Home
  2. Welfare
  3. Child Benefit
HMRC internal manual

Child Benefit Technical Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
11 April 2025 - See all updates

Summary

Child Benefit Technical Manual

Contents

  1. CBTM00100
    Data Protection
  2. CBTM01000
    Overview and Purpose
  3. CBTM02000
    Claims, awards and rates
  4. CBTM03000
    Payments
  5. CBTM04000
    Third parties
  6. CBTM05000PART1
    Overpayments and recoveries
  7. CBTM05000PART2
    Misrepresentation and failure to disclose - general considerations
  8. CBTM05000PART3
    Misrepresentation
  9. CBTM05000PART4
    Failure to disclose
  10. CBTM05000PART5
    Deciding from whom the overpayment is recoverable
  11. CBTM05000PART6
    Period of the overpayments
  12. CBTM06000
    Responsibility for a child or qualifying young person
  13. CBTM07000
    Prescribed conditions for a child or qualifying young person
  14. CBTM08000
    Exclusion and priorities: Exclusions from Child Benefit and priority between persons entitled to Child Benefit
  15. CBTM09000
    Entitlement after death of a child or qualifying young person
  16. CBTM10000
    Residence, Immigration and European Law
  17. CBTM11000
    General and supplementary provisions
  18. CBTM12000
    Guardians Allowance
  19. CBTM13000
    Decision Making
  20. CBTM14000
    Abbreviations

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