Cases we handle
Child benefit and guardian's allowance
Child benefit and guardian's allowance are paid by Her Majesty's Revenue and Customs (HMRC). They are paid for every child or young person covered by the benefit to the person responsible for that child. There are rules to decide between two or more people claiming to be responsible for the same child.
Child benefit and guardian's allowance remain social security benefits, and appeals go to the Social Entitlement Chamber of the First-tier Tribunal. You may appeal on a point of law only from a First-tier Tribunal to the Administrative Appeals Chamber of the Upper Tribunal.
See also
Relevant legislation
Sections 38, 39 and 63 of the Tax Credits Act 2002 
The Transfer of Tribunal Functions Order 2008
Note:
From 3 November 2008 the new Upper Tribunal has taken over the work of the Social Security, Child Support and Pensions Appeal Commissioners. The Commissioners formerly handled appeals from tribunals that are now covered by the Social Entitlement Chamber, and the War Pensions and Armed Forces Compensation Chamber of the First-tier Tribunal.
The Upper Tribunal also deals with appeals from the Health, Education and Social Care Chamber of the First-tier Tribunal.
Page last updated 03 November 2008
