•You may be entitled to child benefit if you are responsible for a child or ‘qualifying young person’. You need not be the child’s parent.

•You may be entitled to guardian’s allowance if you are responsible for a child or qualifying young person and one or both of her/his parents have died. Usually, you must not be the child’s parent.

•Child benefit and guardian’s allowance are non-means-tested benefits.

•You do not need to have paid national insurance contributions to qualify.

•You can qualify whether you are in or out of work.

•If your or your partner’s income is over £50,000 a year, one of you may be liable to pay more tax if you get child benefit. Guardian’s allowance is not taxable.

•Child benefit and guardian’s allowance are administered and paid by HM Revenue and Customs.

•If you disagree with a decision, you can apply for a revision or a supersession (see Chapter 56), or appeal against it (see Chapter 57). You must apply for a mandatory reconsideration before you can appeal.