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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Residence and Immigration: Residence - Circumstances in which a child or qualifying young person is to be treated as being in Great Britain or Northern Ireland

Child Benefit (General) Regulations 2006, regulations 21 & 25

For the purposes of the Acts, a child or qualifying young person who is temporarily absent from Great Britain or Northern Ireland (as the case requires) is treated as being there for

  • the first 12 weeks of absence

or

  • any period due to

    • receiving full time education at a school or college in another EEA state or Switzerland

or

* being on an educational exchange visit made with the written approval of the school or college usually attended

or

* being absent for the specific purpose of being treated for a mental or physical illness which commenced before the absence began

or

* being in Northern Ireland or Great Britain (as the case requires).

If a child is born when the mother is temporarily absent from Great Britain or Northern Ireland in any of the circumstances above, entitlement to Child Benefit can begin from the week following the date of birth until the end of the 12 week period beginning with the first week of the mother’s absence.