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.

The processes for child benefit are the same as for tax credit’s intermediaries, using joint forms and a shared support team – the Tax Credit Office External Relations Team.

What is an intermediary?

An intermediary can be one of the following:

It also includes other organisations such as welfare rights workers within Local Authorities.

What can an intermediary do?

According to HMRC, an intermediary can:

They cannot 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).

How to become an intermediary

HMRC authorise intermediaries using form TC689.

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 TC689s. You should note that the new TC689 is an online form and must be completed on screen. If you are a registered organisation, you can use the online submission form.

Once logged on the system, the TC689 lasts for 12 months unless a different end date is specified.

If you deal with tax credits on a regular basis you may wish to become a registered intermediary which will allow you to submit the TC689 electronically. See below for details of how to do this.

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.

Registering as an intermediary organisation

HMRC have a process in place to allow organisations who deal with child benefit on a regular basis to become an intermediary organisation.

To do this your organisation will need to register with the Intermediaries, Agents and Appointees Team by completing form TC1136 and posting it to:

HMRC Tax Credits Office
Intermediaries, Agents and Appointees Team
PRESTON
PR1 4AT

Once authorised, you will be given a reference number for your organisation which can be used on the TC689 form.

Intermediaries helpline

There is an Intermediaries helpline which is separate from the main helpline and generally answered by knowledgeable HMRC staff. In many instances they will arrange for you to get a call-back from the processing team dealing with the claim (usually the same day).

The phone number is 0300 200 3102 and lines are open 9am to 5pm, Monday to Friday.

Last reviewed/updated 25 May 2020