In this chapter, “benefit” means Child Benefit and
Guardian’s Allowance.
Where a person is unable (for example, due to mental illness)
to act, one of the following may act on their behalf
If none of these exist, and the person unable to act is, or may
be entitled to benefit (whether or not a claim has been made) the
Board may appoint someone who is over the age of 18 an who has
applied to Her Majesty’s Revenue & Customs in writing to
act
The appointed person can then exercise, on behalf of the
person who is unable to act, any right relating to benefit, and to
receive and deal with on their behalf any payments of that benefit.
Her Majesty’s Revenue & Customs may revoke the
appointment at any time.
The appointee may resign, but only after giving Her
Majesty’s Revenue & Customs one month’s notice in
writing of their intention to do so.
Any such appointment will terminate when Her Majesty’s
Revenue & Customs is notified that a receiver or other person
listed above has been appointed.