Child Benefit and Guardian's Allowance: Intermediaries
This section of the site outlines how to become an intermediary in respect of child benefit and guardian’s allowance and the processes HMRC have in place that can help intermediaries.
An intermediary can be one of the following:
- voluntary organisation
- a friend or relative
- someone who explains things to you if you have difficulty understanding English, for example an interpreter.
It also includes other organisations such as welfare rights workers within Local Authorities.
In recent years, it was agreed that the TC689 authority included the provision for the intermediary to make changes to the customers claim. In early 2025, HMRC advised that rules underpinning the use of the TC689 only allows HMRC to share information with a nominated person and does not allow them to make changes to a customer’s account. The only person who has the authority to act on behalf of the customer (to the extent that changes can be made) is an Appointee who has been appointed either by the Courts, or by the Department for Works and Pensions. This appointment is usually due to the customer being unable to manage their own affairs.
As a result of this clarification, HMRC are withdrawing the TC689 for child benefit and have replaced it with the new CH105. Where claimants have a current TC689 in place for Child Benefit, the authority for an intermediary to act needs to be renewed every 12 month, therefore when that authority expires customers will then need to complete the new form.
According to HMRC, an intermediary can:
- discuss and receive general information about their clients child benefit claim
They cannot request or access personal information HMRC hold about their client; notify HMRC about any changes; receive the payment on behalf of a child benefit claimant (unless they are also an appointee) and they cannot get any award notices or other decision notices (unless they are also an appointee or an agent).
HMRC authorise intermediaries for child benefit or guardian's allowance using form CH105.
If it is a joint claim, both claimants should sign the form. For joint claims that have ended, it is sufficient for only your client to sign the form (without the other partner). In such cases HMRC should give all information about the previous joint claim and should not require a signature from the second partner.
To avoid delay in setting up the authority, you must ensure that all questions are completed and that signature(s) have been obtained. HMRC will not process incomplete CH105s
Once logged on the system, the CH105 lasts for 12 months unless a different end date is specified.
Note: if you are dealing with the Adjudicator's Office on behalf of someone else, you will need to use the Adjudicator's Office authority form, which is available on their website.
Last reviewed/updated 11 May 2025