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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Residence and Immigration: Residence - Overlap of entitlement under both the legislation of Great Britain and Northern Ireland

Child Benefit (General) Regulations 2006, regulation 29

If two people would be entitled for the same child or qualifying young person for the same week under the legislation of both Great Britain and Northern Ireland, only one of them can be entitled.

Where the child or qualifying young person is in, or treated as being in Great Britain, unless he is temporarily absent in Northern Ireland, the question of who is entitled will be decided in accordance with the legislation of Great Britain.

Where the child or qualifying young person is in, or treated as being in Northern Ireland, unless he is temporarily absent in Great Britain, the question of who is entitled will be decided in accordance with the legislation of Northern Ireland.