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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Residence and Immigration: Residence - Crown servants posted overseas

Crown servants posted overseas may be treated as though they are in Great Britain

Child Benefit (General) Regulations 2006 regulation 30

Crown servants posted overseas (not Great Britain or Northern Ireland) are treated as being in the United Kingdom, provided:

  • They are, or were immediately prior to the posting, ordinarily resident in the United Kingdom; or
  • They were present in Great Britain or Northern Ireland, in connection with their posting, immediately prior to posting. This is to ensure that people, such as members of the armed forces, who may be posted abroad too quickly to enable them to establish ordinary residence in the United Kingdom before they leave, are not disadvantaged. Note, however, that the person’s presence in the United Kingdom prior to their posting must have been in connection with the posting. It is not enough for the person just to have chosen to visit the United Kingdom before the posting began.

Partners of Crown servants posted overseas

Child Benefit (General) Regulations 2006 regulation 31

The partner of a Crown servant posted overseas who is accompanying the Crown servant posted overseas shall be treated as being in the United Kingdom if they are either:

  • in the country where the Crown servant is posted, or
  • temporarily absent from the country

Such absences may be from the United Kingdom itself or from the country in which the Crown servant is posted, depending on whether the partner has remained in the United Kingdom or is accompanying the Crown servant on their posting.

Child Benefit (General) Regulations 2006, regulation 32

A child or qualifying young person who normally lives with a Crown servant posted overseas is treated as being in Great Britain when

  • he is in the country where the Crown servant is posted

or

  • temporarily absent from that country for

    • the first 12 weeks of absence

    or

    • any period due to

    • receiving full time education at a recognised educational establishment in another EEA state or Switzerland

    or

    • being on an educational exchange visit made with the written approval of the educational establishment 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 that country 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.