Guardian's Allowance: BG1 Form, Eligibility and How Grandparents Can Claim

What Guardian's Allowance Actually Pays

Guardian's Allowance is a tax-free, non-means-tested weekly payment from HMRC for anyone raising a child whose parents have both died — or, in certain cases, where one parent has died and the other meets specific conditions. It sits on top of Child Benefit, so you receive both.

For 2026/27, the rate is £22.95 per week (£1,193.40/year) per qualifying child. Combined with Child Benefit at £27.05 per week for the eldest child, that's £50.00 per week (£2,600/year) before you count any other benefits.

Despite the name, you don't need to be a legal guardian to claim. Any kinship carer who is entitled to Child Benefit for the child can apply — grandparents, aunts, uncles, older siblings, or family friends. At least one parent must also meet the UK birth or residence condition: born in the UK, an EEA country or Switzerland, or lived in the UK for at least 52 weeks in a two-year period since age 16.

The Single Surviving Parent Exception

Most kinship carers assume Guardian's Allowance requires both parents to have died. That's the primary rule, but there's a critical exception that catches many carers off guard.

You can claim when only one parent has died if the surviving parent meets any of these conditions:

• You do not know where they are and have made reasonable efforts to find them
• They are serving a prison sentence that will continue for at least two years from the other parent's death
• They are detained in hospital by court order, with the detention expected to continue for at least two years
• The parents were divorced or separated, the deceased parent had sole legal residence of the child, and the surviving parent is not contributing to maintenance and is not under a court order to do so
• The child's mother has died and the father's paternity has not been established

If a child's mother has died and the father's paternity has not been established, Guardian's Allowance may be payable.

How to Claim: The BG1 Form

Guardian's Allowance is claimed using Form BG1, available on GOV.UK. You submit it to the HMRC Child Benefit Office — the same office that handles your Child Benefit claim. You must already be receiving (or have applied for) Child Benefit for the child before HMRC will process a Guardian's Allowance claim.

What to include with the BG1:

• The death certificate for the deceased parent (or both, if applicable)
• The child's birth certificate
• Any evidence supporting the surviving parent exception (court sentencing record, hospital order documentation, or a statement explaining what efforts you've made to trace the missing parent)

HMRC may also write to you asking for additional information. If you can't obtain a document — particularly in cases where the surviving parent's identity is unknown — explain that on the form. Don't let a missing document stop you from submitting.

What Kinship Carers Often Miss

Three patterns come up repeatedly:

Backdating. Guardian's Allowance can be backdated up to three months from the date HMRC receives your claim. If the circumstances qualifying the child have existed longer, those earlier weeks are lost.

Not realising they qualify. Grandparents raising a child after a parent's death frequently don't know Guardian's Allowance exists. If they're already receiving Child Benefit, they're likely eligible — it's just a second claim to the same office.

Interaction with means-tested benefits. Guardian's Allowance is fully disregarded as income for Universal Credit. Receiving it does not reduce your UC Standard Allowance, Child Element, or any other element. It's also ignored for Pension Credit calculations.

How It Fits With Other Kinship Payments

Guardian's Allowance stacks with everything else a kinship carer can claim. If you hold a Special Guardianship Order, you could be receiving Child Benefit, Guardian's Allowance, an SGO allowance from the local authority, and Universal Credit child elements — all at the same time. Each comes from a different agency and requires a separate application.

The Money for Kinship Carers in England guide shows how each payment interacts with the others and which agency is responsible, so you don't spend weeks applying to the wrong place.

See more England guides →