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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Responsibility for a child or qualifying young person: Meaning of 'living with' the claimant

R(F)2/79

The term ‘living with’ is not defined in legislation, and should be given its everyday meaning.

There are several factors to be taken into account when deciding whether a child orqualifying young person lives with a person, such as
 

  • living with involves the presence, as opposed to the absence of a child or qualifying young person (R(F)2/79)
  • living with does not have the same meaning as residing together or presence under the same roof (R(F)2/79)
  • it does not necessarily involve actual care and control although where care and control is exercised it is an important factor (R)(F)2/79)
  • it involves something more than mere transitory presence (R(F)2/81)
  • where a parent and child or qualifying young person live under the same roof it is not conclusive evidence the child or qualifying young person lives with the parent. It does, however, raise a strong presumption that it is so and that there exists the normal relationship of parent and child or qualifying young person. (R(G)4/62)
  • look at far more than the physical presence of the parent and child or qualifying young person in the same household. Also consider the question of the relationship of parent and child or qualifying young person, which is the normal basis of family life. (R(F)3/63)

 

It is usually accepted that a child or qualifying young person sharing a common household with the claimant is living with them.