Tax Credits Act 2002 section 53

General functions of Commissioners for Revenue and Customs

Section 53 assigns responsibility for child benefit and guardian's allowance to HMRC.

• HMRC is the body responsible for both child benefit and guardian's allowance
• Responsibility covers both the payment and the ongoing management of these benefits
• This provision was updated to reflect the merger of the Inland Revenue and HM Customs and Excise into HMRC in 2005
• The section establishes a clear statutory basis for HMRC's administration of these two welfare payments