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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Qualifying Young Person in a Relevant Relationship

If a qualifying young person is living with another person as a couple, Child Benefit will not be payable unless the person with whom they are living is;

  • receiving relevant education or approved training, and
  • is not the claimant, and
  • the claimant is still responsible for the qualifying young person

This definition is the same as the definition used for Child Tax Credit. See TCTM02216