CBTM04050 - Third parties: Payment
to one person on behalf of another
The Child Benefit & Guardian’s Allowance
(Administration) Regulations 2003, Regulation 33
Her Majesty’s Revenue & Customs may decide to pay all
or part of the benefit to another natural person on behalf of the
person entitled to it, but only if they are satisfied that it is
necessary for protecting the interests of
- the person entitled to the benefit
or
- any child or qualifying young person of
that person.