Child Benefit and Guardian's Allowance: Appointees
This section of the site explains what an appointee is in relation to child benefit and guardian’s allowance as well as how to become an appointee.
Appointees are distinct from intermediaries and agents. They are people who have been appointed to act for someone who cannot manage their own affairs. An appointee has a legal right to act for the claimant and can do more than intermediaries and agents such as making a claim and receiving payments on behalf of a claimant.
The GOV.UK website has information about becoming an appointee for child benefit purposes.
You can also find more detailed information in the HMRC manuals:
Child benefit technical manual - CBTM04000 - Third parties
Updated 16 May 2016