Child Benefit and Guardian's Allowance: What does the law mean?
This section of the website contains links to various government websites that provide information about child benefit and guardian’s allowance and to HMRC’s technical manual which contains guidance on how HMRC interpret child benefit and guardian’s allowance law.
You will also find the full range of child benefit and guardian’s allowance leaflets as well as links to external commentary on child benefit and guardian’s allowance.
Last reviewed/updated 1 July 2022