5.—[F1(1) A claim, or an extension of a claim, for child benefit or guardian’s allowance must be made—
(a)to the Board, in writing and completed on a form approved or authorised by the Board for the purpose of the claim; or
(b)in such other manner as the Board may decide having regard to all the circumstances.]
(2) The person making the claim must deliver or send it to an appropriate office.
(3) Subject to regulation 10, the claim is made on the date on which it is received by the appropriate office.