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HMRC internal manual

Child Benefit Technical Manual

Responsibility for a child or qualifying young person: Maximum disregard for days in hospital or in prescribed residential accommodation

Child Benefit (General) Regulations 2006, regulation 10

The maximum number of days that can be disregarded is 84 days, unless the claimant isregularly incurring expenditure for the child.

Two or more periods of undergoing medical treatment or being in residential accommodation,separated by intervals of not more than 28 days are treated as a continuous period equalto the total of those periods, ending on the last day of the last period.