Guardian's Allowance is a tax-free payment for people who are bringing up children whose parents have died. In certain circumstances you may qualify for Guardian's Allowance where only one parent has died.
You can usually get Guardian's Allowance as long as:
The EEA countries are Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, and Sweden.
If you adopt a child you can still get Guardian’s Allowance as long as you were getting it before you adopted the child.
If one parent has died
Sometimes you can get Guardian’s Allowance if only one parent has died, for example if:
The amount of Guardian’s Allowance is £13.45 a week per child on top of the amount you get for Child Benefit. This will go up to £14.10 from 6 April 09.
Guardian's Allowance is paid with your Child Benefit payments, and is usually paid every four weeks directly into any bank, building society or National Savings and Investment (NS&I) account that accepts Direct Payment.
Guardian’s Allowance doesn’t count as income if you’re claiming tax credits, Income Support, Income-based Jobseeker's Allowance or income related Employment and Support Allowance. It is paid on top of these benefits.
HM Revenue & Customs (HMRC) can usually backdate Guardian’s Allowance for up to three months from the date they get your claim. But sometimes they can backdate it to the point you started to qualify for Child Benefit. However it is best to make your claim straight away to avoid losing money. You should claim Guardian’s Allowance as soon as the child involved comes to live with you.
Try to claim both Guardian’s Allowance and Child Benefit at the same time so that they can deal with them both together. If you can’t apply for Guardian’s Allowance straight away, make sure you apply for Child Benefit.
When you claim you will need to provide:
HMRC cannot accept photocopies.
Where to get a claim form
You can:
Before you complete the claim form, please read the notes that go with it.
Once you have completed your form, please send it back to the Guardian’s Allowance Unit at the address shown below.
There are many changes that may affect your entitlement to Guardian’s Allowance and also Child Benefit.
If you are getting Guardian’s Allowance because one parent is dead and the surviving parent is in prison or in hospital, you must tell HMRC if the surviving parent:
There are other changes that may also affect your entitlement to both Guardian’s Allowance and Child Benefit. For example you must tell HMRC if:
Other changes may also delay your payments. It is very important to report changes if:
If they have looked at your Guardian’s Allowance claim or your details and have come to a decision that you don't agree with, contact HMRC within a month of the decision date. You can ask them to:
It's your right to get a proper explanation about a Guardian’s Allowance decision.
If your claim is re-check , they will either change their decision if it is wrong, or stick with their original decision.
If you're still not happy, you can appeal against the decision. If you go ahead with an appeal, HMRC will pass it on to an independent body, the Appeals Service, to look at. The appeals process for Guardian’s Allowance is the same as the one for Child Benefit.
You can get in touch with the Guardian’s Allowance Unit in a number of ways. You can send in your query online, or you can call the Unit on 0845 302 1464 or textphone 0845 302 1474 from Monday to Friday 8.30 am to 5.00 pm (except for Bank Holidays).
Alternatively you can write to:
The Guardian's Allowance Unit
Child Benefit Office
PO Box 1
Newcastle upon Tyne
NE88 1AA.