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Contents

Official guidance
Child Benefit Technical Manual

CBTM06000 · Responsibility for a child or qualifying young person

  • CBTM06010 · Meaning of person ‘responsible’ for a child or qualifying young person in a week
  • CBTM06020 · Meaning of 'living with' the claimant
  • CBTM06030 · Treated as ‘living with’ the claimant
  • CBTM06040 · Days of absence to be disregarded
  • CBTM06050 · Maximum disregard for days in hospital or in prescribed residential accommodation
  • CBTM06060 · Meaning of ‘prescribed residential accommodation’
  • CBTM06070 · Incurring expenditure for a child
  • CBTM06080 · Contributing to the cost of providing for a child
  • CBTM06090 · Responsibility for child or qualifying young person: Contributions made separately by two or more persons
  • CBTM06100 · Meaning of ‘week’
  1. Responsibility for a child or qualifying young person: Contents
  2. Responsibility for a child or qualifying young person: Incurring expenditure for a child

CBTM06070 | Responsibility for a child or qualifying young person: Incurring expenditure for a child

From HM Revenue & Customs · Child Benefit Technical Manual

SSC&B Act 1992 section143(4), SSC&B (NI) Act 1992 section139(4)

A child or qualifying young person in hospital or residential accommodation for longer than 84 days can continue to be treated as living with the claimant if the claimant (ortheir partner) regularly incurs expenditure for that child.

Expenditure can include

  • the cost of visiting the child or qualifying young person

  • the cost of comforts for the child or qualifying young person

  • pocket money

  • payments to some other person for the benefit of the child or qualifying young person.

Expenses incurred by one of two partners residing together can be treated as incurred by the other if both spouses agree to it or Her Majesty’s Revenue & Customs so decide.

A claimant need not regularly incur expenditure for a child or qualifying young person in hospital or residential accommodation to remain entitled, so long as the partner does.

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