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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Exclusions and priorities: Qualifying young person living with another person as a member of a couple

Child Benefit (General) Regulations 2006 regulation 12

Child Benefit is not payable to anyone for a qualifying young person for any week in which that qualifying young person is living with another person -

  • as if they were spouses, or
  • as a member of a cohabiting same sex couple

unless the person with whom the qualifying young person is living (the cohabitee) is

  • receiving relevant education or trainingand

  • is not the claimant

Note: When considering if either of the first two bullet points apply, you must take into account the stability of the relationship between the QYP and the other person. It must be more than just staying temporarily with the other person, there must be some attributes to show they are living together as if they are married.

Example

Mum claims Child Benefit for her daughter Grace who meets the qualifying young person criteria. Grace’s boyfriend Gary, who is working, moves into the family home to live with Grace as her partner (i.e. in a stable relationship, living together as a recognised couple)Mum is no longer entitled to Child Benefit in respect of Grace because she is no longer responsible for her.

Gary cannot claim for Grace even though she meets the qualifying young person criteria as he is living with her - see CBTM08020.

If Gary is not working however, and meets the qualifying young person’s criteria, Mum will still be entitled to Child Benefit in respect of Grace because she is still treated as being responsible for her. Mum may also claim for Gary if she is responsible for him as well.