Child Benefit claim submitted via Jobcentre who forwarded claim to HRMC received several months later.

Child Benefit claim submitted via Jobcentre who forwarded claim to HRMC received several months later it appears.

Client lost out on CB for a few months as a result. As backdating limited to 3 months.

CPAG chapter 27 page 570 suggests claims can taken to local job centre and forwarded to HRMC.

Looked at Regs 3(2) and 5(5) - https://www.legislation.gov.uk/uksi/2003/494/made?view=plain

Is it arguable that the date of claim is the receipt of the CB application by the job centre as the ‘relevant authority’ regardless of the job centre’s delay in forwarding the CB application to the ‘appropriate office’ i.e. HRMC. I.e. rather than the date HRMC received the claim from the job centre.

“relevant authority” means—
(a)the Secretary of State;
(b)the Department for Social Development in Northern Ireland; or
(c)a person providing services to the Secretary of State or that Department

It’s a social security SI, so who is the ‘Secretary of State’ referred to?

The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (SI 2002/1397) makes provision for the change of name from the Department of Social Security to Department for Work and Pensions. Article 9(5) provides:
“(5) Subject to article 12 [which makes specific amendments], any enactment or instrument passed or made before the coming into force of this Order shall have effect, so far as may be necessary for the purposes of or in consequence of the entrusting to the Secretary of State for Work and Pensions of the social security functions, as if any reference to the Secretary of State for Social Security, to the Department of Social Security or to an officer of the Secretary of State for Social Security (including any reference which is to be construed as such as reference) were a reference to the Secretary of State for Work and Pensions, to the Department for Work and Pensions or, as the case may be, to an officer of the Secretary of State for Work and Pensions.”

So (c) or (a) seem satisfied

Gareth Morgan - 30 November 2023 03:53 PM

“relevant authority” means—
(a)the Secretary of State;
(b)the Department for Social Development in Northern Ireland; or
(c)a person providing services to the Secretary of State or that Department

It’s a social security SI, so who is the ‘Secretary of State’ referred to?

The Secretaries of State for Education and Skills and for Work and Pensions Order 2002 (SI 2002/1397) makes provision for the change of name from the Department of Social Security to Department for Work and Pensions. Article 9(5) provides:
“(5) Subject to article 12 [which makes specific amendments], any enactment or instrument passed or made before the coming into force of this Order shall have effect, so far as may be necessary for the purposes of or in consequence of the entrusting to the Secretary of State for Work and Pensions of the social security functions, as if any reference to the Secretary of State for Social Security, to the Department of Social Security or to an officer of the Secretary of State for Social Security (including any reference which is to be construed as such as reference) were a reference to the Secretary of State for Work and Pensions, to the Department for Work and Pensions or, as the case may be, to an officer of the Secretary of State for Work and Pensions.”

So (c) or (a) seem satisfied

Thanks Gareth really appreciated!

Just on the “which Secretary of State” question, I think under the Interpretation Act 1978 it refers to any of the Secretaries of State.

Charles - 30 November 2023 04:29 PM

Just on the “which Secretary of State” question, I think under the Interpretation Act 1978 it refers to any of the Secretaries of State.

Brilliant!!!

Sidebar but my experience has wholly been that JCPs forward immediately and what really happens is that it just sits in HMRC until someone gets to it.

Mike Hughes - 30 November 2023 05:26 PM

Sidebar but my experience has wholly been that JCPs forward immediately and what really happens is that it just sits in HMRC until someone gets to it.

Thanks Mike!

Thank you, Andy and all.