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HMRC internal manual

Tax Credits Technical Manual

Entitlement: CTC entitlement: normally lives with you

The Child Tax Credit Regulations 2002, Reg. 3(1), Rule 1.

For a claimant or claimants to be treated as being responsible for a child or qualifying young person that child or qualifying young person must be “normally living with” the claimant(s).

The “normally living with” test is not defined in the regulations, therefore it should be given its ordinary every day meaning of regularly, usually, typically lives with them which allows for temporary or occasional absences.