HMRC & Anor v SC

A valid joint election under paragraph 5 of Schedule 10 requires written or telephonic notification to HMRC; mere agreement or court orders are insufficient. HMRC's exercise of discretion in default of a joint election constitutes grounds for supersession of the previous award.

Parties: First Appellant: HM Revenue & Customs; Second Appellant: MAC; Respondent: SC
Jurisdiction: England and Wales
Judgment Date: 21 January 2026
Procedural Posture: Appeal / Upper Tribunal Decision
Outcome: appeal allowed; First-tier Tribunal decision set aside and re-made
Legal Topics: Child Benefit, Priority of Entitlement, Joint Election, Supersession of Awards

Social Security Family Law Child Benefit Priority of Entitlement Joint Election Supersession of Awards

Case Brief

Summary, issues, holding and outcome

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Parties

HM Revenue & Customs

First Appellant

MAC

Second Appellant

Respondent

Procedural Posture

Appeal / Upper Tribunal Decision

Legal Issues

1 Whether a joint election for child benefit under paragraph 5 of Schedule 10 to the Social Security Contributions and Benefits Act 1992 was validly made
2 Whether HMRC's exercise of discretion in default of a joint election constitutes grounds for supersession of a previous award
3 Whether the First-tier Tribunal erred in law by relying on agreement rather than prescribed form for joint election

Ratio Decidendi

Court Disposition

appeal allowed; First-tier Tribunal decision set aside and re-made

Orders

Second Appellant (MAC) is entitled to child benefit in respect of the child from 23 January 2023