How to Claim Guardian's Allowance Using Form BG1

What Is Form BG1?

Form BG1 is the only way to claim Guardian's Allowance from HMRC. It collects your details, the child's details, and information about the child's parents — including which of the five surviving-parent exceptions applies if one parent is still alive.

There is also a continuation sheet called BG1(CS). You need it when you are claiming for more than one child or when HMRC needs extra evidence about the surviving parent's circumstances — for example, details of a prison sentence or your efforts to trace a missing parent.

You can download BG1 from GOV.UK or request a paper copy by phoning the Guardian's Allowance Unit on 0300 322 9080.

Can You Claim Guardian's Allowance Online?

Not directly. The BG1 form on GOV.UK is an interactive PDF, but it cannot be saved mid-session in most browsers. If your session times out, you lose everything you have typed. This is one of the biggest frustrations carers report.

The practical workaround: gather every piece of information you need before you open the form. Have your National Insurance number, the child's full birth certificate details, both parents' death certificate references, and — if a surviving parent exception applies — the evidence you need for that exception.

What Documents Do You Need?

HMRC requires original documents, not photocopies:

• The child's full birth certificate (the long version listing both parents)
• Death certificates for both parents, or the deceased parent if you are claiming under a surviving-parent exception
• Court sentencing records if the surviving parent is in prison (the sentence must be at least two years)
• A court detention order if the surviving parent is in hospital under the Mental Health Act
• A written account of the steps you have taken to trace a missing parent, with any supporting records (police reports, social work correspondence)

If the parents were divorced or the civil partnership was dissolved before the death, you also need the decree absolute or final order.

Where to Send BG1

Post the completed form and your original documents to:

HM Revenue and Customs — Guardian's Allowance Unit, Child Benefit Office, PO Box 1, Newcastle upon Tyne, NE88 1AA.

HMRC returns your original certificates by standard post after they have checked them. Many carers send the package via Royal Mail Signed For or Special Delivery so they have proof of posting.

The Child Benefit Requirement

Guardian's Allowance cannot be paid unless you have an active Child Benefit entitlement for the child. If you do not already receive Child Benefit, submit Form CH2 at the same time as BG1. HMRC can process both claims together, and filing them simultaneously avoids a delay that catches many carers off guard.

Even if your income is above £60,000, you can opt out of receiving Child Benefit payments to avoid the High Income Child Benefit Charge while keeping the underlying entitlement — which is all Guardian's Allowance needs.

What Happens After You Submit

HMRC's Guardian's Allowance Unit reviews your form and documents and sends you a decision letter. If your claim is approved, payments are backdated up to three months before the date HMRC received your completed BG1.

If the claim is refused, you have one month from the date on the decision letter to request a Mandatory Reconsideration. If the decision still goes against you, you can appeal to the First-tier Tribunal.

Our Guardian's Allowance guide includes a BG1 preparation worksheet that lets you pre-fill every answer offline, a certificate postal log for tracking your originals, and a step-by-step flowchart for the five surviving-parent exceptions — so nothing gets missed when the time comes to submit.

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