CBTM03070 – Payments: Interim payments

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003, regulation 22 *Social Security Administration Act 1992 section 13(1A) and (1B) & Social Security (Northern Ireland) Administration Act by section 11(1A) and (1B)(b)

Her Majesty’s Revenue & Customs may, in advance of

• a claim being made
• the determination of a claim
• payment resulting from an award

make an interim payment where it appears to them that the claimant is, or may be, entitled and

• a claim has not been made in accordance with the regulations and it is impracticable for such a claim to be made immediately
• a claim has been made but it is impracticable for it, or an application or appeal relating to it, to be determined immediately
• an award has been made but it is impracticable for the person entitled to be paid immediately other than by means of an interim payment
• the claim has been made and all the entitlement conditions are met except for the National Insurance number condition and it is impracticable for that condition to be met immediately.

* The National Insurance number condition referred to in the final bullet above - is the condition imposed by the Acts applying to claims made respectively in Great Britain and Northern Ireland.

On or before making an interim payment, Her Majesty’s Revenue & Customs must give the person notice in writing of their liability to have it brought into account and to repay any overpayment.