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• legislation and case law
• Guidance
• Policy

• What does the law mean?
• How do child benefit and guardian’s allowance work?
• How much can your client get?
• How to deal with HMRC
  • Acting on behalf of someone else
    • Intermediaries
    • Agents
    • Appointees
  • Contacting HMRC
  • Obtaining information held by HMRC
  • Submitting an appeal
  • Expected HMRC standards
  • Making a complaint

Child Benefit and Guardian's Allowance: Acting on behalf of someone else

This section of the website provides information about how to deal with HMRC on behalf of someone else. There are three main ‘categories’ in relation to acting on someone’s behalf with HMRC.

You can find out more information about each of them by clicking below:

• Intermediaries
• Agents
• Appointees

Last reviewed/updated 2 August 2021

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