Guardian’s allowance
Guardian’s allowance is a benefit paid to a client who is responsible for a child who is effectively an orphan. Clients can be paid it if they are entitled to child benefit for a child:
•whose parents have died; or
•where one of the child’s parents has died and either the whereabouts of the other parent is unknown, or the other parent has been sentenced to a term of imprisonment of two years or more or is detained in hospital by a court order.
Guardian’s allowance is not means tested, does not count as income for other benefits and tax credits, and can be paid in addition to child benefit. It is claimed from and paid by HMRC.