Child Benefit Manual

Martin Williams made this Rhyddid Gwybodaeth request to Cyllid a Thollau Ei Mawrhydi

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Gwrthodwyd y cais gan Cyllid a Thollau Ei Mawrhydi.

Dear HM Revenue and Customs,

In DD v HMRC and SSWP (CB) [2020] UKUT 66 (AAC) the Upper Tribunal Judge said as follows:

25. The guidance shown to me, and shared with CPAG in
these proceedings, consisted, as ‘Current Guidance’ of the Child Benefit
Manual and the Child Benefit Technical Manual, and as ‘Historic
Guidance’ of the Child Benefit Procedural Manual. I was told, and this
appeared to be the case, that the Child Benefit Manual contains the
detail on how HMRC decide whether someone has a ‘genuine prospect
of being engaged in employment’. However, CPAG said that neither it
nor the Child Benefit Procedural Manual had been or were available to
members of the public. Keeping such guidance, or any new version of
it, out of sight of those persons directly affected by it might not be
considered to be lawful: see, albeit in both cases in the context of
departmental policies, Mandalia v SSHD [2015] UKSC 59; [2015] 1
WLR 4546, and B v SSWP [2005] EWCA Civ 929; [2005] 1 WLR 3796:
R(IS)9/06 (at paragraph [43]).

As far as I can tell, the Child Benefit Manual has still not been placed in the public domain. Please release the manual.

In particular please release those parts of the manual and any other guidance issued which concern how HMRC decide whether someone has a genuine prospect of being engaged in employment for the purposes of determining whether they are a jobseeker- in the above mentioned case it was said that guidance was being updated.

Yours faithfully,

Martin Williams

FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2021/02829

Dear Mr Williams,

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HMRC Freedom of Information Act Team

FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Williams,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team