The government recognises that decisions around Child Benefit entitlement can be complex for separated parents who share responsibility for a child. In these circumstances, the government encourages parents to agree between themselves who should receive Child Benefit. If agreement cannot be reached, HMRC uses its discretion to pay the parent who has greater responsibility for the child. Splitting the benefit or providing alternative financial support or tax relief would be challenging due to the varying nature of shared care arrangements.

The government recognises that decisions around Child Benefit entitlement can be complex for separated parents who share responsibility for a child. In these circumstances, the government encourages parents to agree between themselves who should receive Child Benefit. If agreement cannot be reached, HMRC uses its discretion to pay the parent who has greater responsibility for the child. Splitting the benefit or providing alternative financial support or tax relief would be challenging due to the varying nature of shared care arrangements.

The government recognises that decisions around Child Benefit entitlement can be complex for separated parents who share responsibility for a child. In these circumstances, the government encourages parents to agree between themselves who should receive Child Benefit. If agreement cannot be reached, HMRC uses its discretion to pay the parent who has greater responsibility for the child. Splitting the benefit or providing alternative financial support or tax relief would be challenging due to the varying nature of shared care arrangements.

The government recognises that decisions around Child Benefit entitlement can be complex for separated parents who share responsibility for a child. In these circumstances, the government encourages parents to agree between themselves who should receive Child Benefit. If agreement cannot be reached, HMRC uses its discretion to pay the parent who has greater responsibility for the child. Splitting the benefit or providing alternative financial support or tax relief would be challenging due to the varying nature of shared care arrangements.

The Government publishes statistics annually on Child Benefit which includes detail on the trends and explanations of take-up, including the implications from the High Income Child Benefit Charge (HICBC), at: Child Benefit Statistics: annual release, August 2025 - GOV.UK

HMRC administers Child Benefit and regularly undertakes communications campaigns in press and social media to encourage people to claim. Last year, over 500,000 flyers were issued to new parents with a QR code that takes customers straight to the Child Benefit claim page on GOV.UK. HMRC also regularly runs communication campaigns and engages with partner organisations to remind families of the monetary and non-monetary benefits of claiming Child Benefit.

HMRC has also taken steps to simplify the administration of the HICBC and continues to keep these processes under review, while working to ensure that clear guidance is available so that eligible families can make informed decisions about claiming Child Benefit.

This government is committed to tackling Child Benefit error and fraud. Using international travel data has so far prevented nearly 10,000 customers claiming incorrectly, protecting around £60 million in taxpayers’ money.

HMRC issued compliance enquiries to 826 Child Benefit claimants in Northern Ireland out of the 23,794 compliance cases using international travel data between August and October last year.

Of the Northern Ireland enquiries, by 29 June 2026, 742 claimants were subsequently confirmed to be eligible for Child Benefit, 81 have been determined to have been incorrectly receiving Child Benefit and 3 enquiries remain open pending a final determination of entitlement. Where HMRC confirms that a customer remains eligible, payments are reinstated and any missed payments are backdated.

The proportion of customers found to be eligible for those cases opened between August and October 2025 is higher than would have otherwise been the case had they had a check of UK employment through PAYE upfront and removed from the compliance activity. This upfront PAYE check has been reinstated. Going forward HMRC also have introduced an upfront check to identify customers from Northern Ireland whose exit from the UK was to the Republic of Ireland and will not issue enquiries on these customers as part of this exercise. These changes are alongside giving all customers at least one month to evidence their entitlement before suspending payments.

HMRC does not hold information on incorrect suspensions of Child Benefit. This is because, where there is doubt over a customer’s Child Benefit entitlement, HMRC will check eligibility and take appropriate action to safeguard public money. This may involve suspending payment whilst enquiries are ongoing. In cases where eligibility is later confirmed, it does not mean that the suspension was incorrectly applied.

However, HMRC has acknowledged that the way it expanded compliance using international travel data between August and October last year impacted some eligible customers, where upfront checks of UK employment through PAYE were excluded on 23,794 enquiries. It took swift action to address the issues including retrospective PAYE checks and automatic reinstatement of 5,327 payments by the middle of November 2025.

HMRC administers Child Benefit and regularly undertakes communications campaigns in press and social media to encourage people to claim. Last year, over 500,000 flyers were issued to new parents with a QR code that takes customers straight to the Child Benefit claim page on GOV.UK. HMRC also regularly runs communication campaigns to remind families of the non-monetary benefits of claiming Child Benefit.

HMRC includes information on customers’ mandatory consideration and appeal rights in Child Benefit decision notices it sends to customers. Guidance on how to appeal a benefit decision, including Child Benefit, is also published on GOV.UK at

https://www.gov.uk/appeal-benefit-decision.

My hon. Friend is absolutely right, and that is why people across Scotland should vote for Anas Sarwar and Scottish Labour. Last month I was in Scotland hearing directly from parents about the difference that lifting the two-child limit will make—measures that were opposed by the Conservatives, who would plunge hundreds of thousands of children back into poverty. There is so much more that we could do together if we had a Government in Scotland who were as determined to tackle child poverty as this Labour Government are. It is time for change and a new direction in Scotland.

Our ambitious child poverty strategy puts more money into the pockets of families and working parents. Removing the two-child cap benefits 2,260 children in my constituency, and the Secretary of State is doing much more on top of that, which we are missing out on in Scotland. Does she agree with me that we need a Government in Scotland who are more interested in education than gimmicks?

The current system places Child Benefit in the hands of one parent or guardian and gives that person responsibility for allocating it between capital and day to day costs. This ensures that the family with priority of entitlement for a child is provided with a suitable level of support for any particular child at any one time.

It is vital especially for parents and families on lower incomes that enough support is directed to them to lift the child out of poverty or to keep the child out of poverty.

We recognise that where families share responsibility for a child there may be issues around the availability of support. However, payment of support to the person with priority of entitlement for a child is seen as the most appropriate way to deal with the majority of families with children.

Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. Successfully applying for Child Benefit automatically gives eligible parents and carers Class 3 National Insurance (NI) credits until their child turns twelve. The requirement to apply for Child Benefit to qualify for the corresponding NI credit has existed since the introduction of Child Benefit in 2010. A similar policy link between Child Benefit and an individual’s NI record applied previously via Home Responsibilities Protection.

Given the link between Child Benefit and an individual’s NI record is a long-standing feature of the system, HMRC has not conducted an assessment of the impacts of requiring parents to apply for Child Benefit to access these particular NI credits.

For 16–19-year-olds included on Child Benefit claims, eligibility is reliant on them being in full-time non-advanced education or approved training.

Data from Student Finance England helps HMRC identify when a young person included in a Child Benefit award may have moved into advanced education (degree level), where the claimant has not notified HMRC. In these circumstances, HMRC will conduct an enquiry with the customer to clarify their young person’s education status.

Based on operational management information, which is subject to change, HMRC conducted enquiries with around 3,000 Child Benefit claimants since late 2023/24, to clarify their child’s education status. Around 2,800 of the enquires resulted in decisions to end the Child Benefit award.

There are strict rules that govern who can access benefits. Parents who are not British or Irish nationals can only access Universal Credit with a valid immigration status of a kind that gives them the right to access public funds. Most migrants with temporary visas cannot access the benefit system. Access to public funds and benefits is usually at the point of settlement, which for most people will be after they have lived in the UK legally for five years, and the Home Office Earned Settlement policy consultation is looking at increasing this to ten years. The Home Office is also consulting on changing the default position to maintain No Recourse to Public Funds at settlement and lifting this only at the point of British citizenship. This would mean that migrants would need to wait longer to access benefits.

DWP also plans to consult on changes to the benefit rules to prioritise access for those who are making an economic contribution to the UK. The consultation will look at how the benefit rules apply to everyone arriving or returning to the UK.