HMRC has now published new form CH995, which will allow a person claiming child benefit to authorise an agent to act on their behalf. It should be noted that only the person who claimed Child Benefit can fill in this form.

By way of reminder, the High Income Child Benefit Charge is payable by the person who has the higher income in the household where child benefit is being claimed. This is why the usual form 64-8 authority is not sufficient.

Following authorisation, the agent will be able to:

• ask about any Child Benefit payments the person has received
• tell the Child Benefit Office of a decision to stop or restart Child Benefit payments
• discuss with Child Benefit Office any matters relating to such decisions on behalf of the claimant.