CBTM03010 – Payments: Manner of payment

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 16

Where Child Benefit and Guardian’s Allowance are not paid by direct credit transfer, they shall be paid by means of an instrument of payment or by any other means that appear appropriate to Her Majesty’s Revenue & Customs in a particular case.

If a person entitled to Child Benefit is also entitled to Guardian’s Allowance, the Guardian’s Allowance shall be paid by the same method as the Child Benefit.

Any instruments of payment issued remain the property of Her Majesty’s Revenue & Customs. Once a person who has an instrument of payment

• ceases to be entitled to the benefit or allowance it relates to

or

• is required by Her Majesty’s Revenue & Customs to return it they must return it as directed byHer Majesty’s Revenue & Customs .