Child Benefit and Guardian’s Allowance: Changes of circumstances

This section of the website gives an overview of changes of circumstances that need reporting for child benefit and guardian’s allowance.

Child benefit
Guardian’s allowance

Child benefit

The HMRC sets out the changes that claimants need to report for child benefit purposes.

They also explain how these changes will impact on the child benefit claim.

The HMRC child benefit and guardian’s allowance manual has detailed information for advisers about misrepresentation and failure to disclose for child benefit.

How to report changes

There are three ways to report changes:

Child Benefit Office
PO Box 1
Newcastle Upon Tyne
NE88 1AA

Given the potential consequences if changes are reported late, it is crucial that records are kept when changes are reported.

For calls to the helpline, it is recommended that claimants record the date, time, operator name and brief details of the call.

For letters sent to the Child Benefit Office it is recommended that a copy of each letter is kept and that it is sent recorded delivery (requiring a signature) as a minimum. At the very least a proof of posting should be obtained.

Guardian’s allowance

Guardian’s allowance changes are similar to those above for child benefit. To report changes relating to guardian’s allowance, claimants can use the online child benefit form or contact the guardian’s allowance unit:

(Textphone: 0300 200 3103)

The Guardian's Allowance Unit
Child Benefit Office
PO Box 1
Newcastle upon Tyne
NE88 1AA

As above, it is recommended that the claimant keep good records of any changes that are reported.

Last reviewed/updated 9 June 2016