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HMRC internal manual

Child Benefit Technical Manual

General and supplementary provisions: Persons treated as residing together

SSCB Act 1992 Part 9 and SSCB (NI) Act 1992 Part 9

Child Benefit (General) Regulations 2006, regulation 34

The circumstances in which persons are treated as residing together are that spouses,two persons who are civil partners of each other, or two persons who are parents of achild or qualifying young person, are absent from one another-

  • where such absence is not likely to be permanent; or
  • because of the fact that either of them is, or they both are, only apart because of undergoing medical or other treatment as an in -patient in a hospital or similar institution whether such absence is temporary or not. .