Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Guardian's Allowance: Entitlement - Residence

Guardian’s Allowance (General) Regulations 2003, regulation 9

There is no entitlement to Guardian’s Allowance unless the child’s or qualifying young person’s parent
 

  • was born in the United Kingdom

 

or

  • at the date of death of the parent whose death gives rise to the claim for Guardian’s Allowance has, in any 2 year period since the age of 16, spent at least 52 weeks of that period in Great Britain or Northern Ireland (as the case may require)

 

  • Where a child or qualifying young person is adopted by one person only, that person only need satisfy the requirement.
  • Where a child or qualifying young person is adopted jointly by two persons, both those persons must meet the requirement.

Treated as being present in the UK

A person is treated as being present in Great Britain or Northern Ireland (as the case may require) if their absence is because of employment
 

  • as a serving member of the forces, within the meaning of regulation 140 of the Social Security (Contributions) Regulations 2001
  • as an airman, within the meaning of regulation 111 of the Social Security (Contributions) Regulations 2001
  • as a mariner, within the meaning of regulation 115 of the Social Security (Contributions) Regulations 2001
  • of a prescribed description in connection with continental shelf operations.

Residence – Modifications

The residence conditions are modified in respect of an adopted child or qualifying young person, so that it is the adopted parent and not the natural parent who must satisfy the residency conditions.

In the case of an illegitimate child, or qualifying young person the child’s orqualifying young person’s mother must satisfy the residency conditions.