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Contents

Official guidance
Child Benefit Technical Manual

CBTM10000 · Residence and immigration

  • CBTM10010 · Residence - introduction
  • CBTM10015 · Withdrawal Agreement – The Immigration and Social Security Co-ordination (EU Withdrawal Act) 2020
  • CBTM10020 · Residence - present, ordinarily resident and ‘right to reside’
  • CBTM10030 · Residence - temporarily absent from Great Britain or Northern Ireland
  • CBTM10040 · Residence - Circumstances in which a child or qualifying young person is to be treated as being in Great Britain or Northern Ireland
  • CBTM10050 · Residence - Overlap of entitlement under both the legislation of Great Britain and Northern Ireland
  • CBTM10060 · Residence - Crown servants posted overseas
  • CBTM10070 · Residence - right to reside in the UK
  • CBTM10080 · Residence - Right to reside on basis of child who is an EEA or Swiss national or in UK education
  • CBTM10090 · Residence - Seafarers and offshore workers
  • CBTM10100 · Immigration - Introduction
  • CBTM10110 · Immigration - general exclusion of people subject to immigration control
  • CBTM10120 · Immigration - People subject to immigration control
  • CBTM10130 · Immigration - People not subject to immigration control
  • CBTM10140 · Immigration - exceptions to the general exclusion
  • CBTM10200 · European Law
  • CBTM10081 · Entitlement: Residence and immigration - Right to reside: Retaining a right to reside following giving up work or self-employment during the latter stages of pregnancy
  • CBTM10025 · Residence - living in the UK - the 3 month rule
  1. Residence and immigration: contents
  2. Residence and Immigration: Residence - Crown servants posted overseas

CBTM10060 | Residence and Immigration: Residence - Crown servants posted overseas

From HM Revenue & Customs · Child Benefit Technical Manual

Crown servants posted overseas may be treated as though they are in Great Britain

Child Benefit (General) Regulations 2006 regulation 30

Crown servants posted overseas (not Great Britain or Northern Ireland) are treated as being in the United Kingdom, provided:

  • They are, or were immediately prior to the posting, ordinarily resident in the United Kingdom; or

  • They were present in Great Britain or Northern Ireland, in connection with their posting, immediately prior to posting. This is to ensure that people, such as members of the armed forces, who may be posted abroad too quickly to enable them to establish ordinary residence in the United Kingdom before they leave, are not disadvantaged. Note, however, that the person’s presence in the United Kingdom prior to their posting must have been in connection with the posting. It is not enough for the person just to have chosen to visit the United Kingdom before the posting began.

Partners of Crown servants posted overseas

Child Benefit (General) Regulations 2006 regulation 31

The partner of a Crown servant posted overseas who is accompanying the Crown servant posted overseas shall be treated as being in the United Kingdom if they are either:

  • in the country where the Crown servant is posted, or

  • temporarily absent from the country

Such absences may be from the United Kingdom itself or from the country in which the Crown servant is posted, depending on whether the partner has remained in the United Kingdom or is accompanying the Crown servant on their posting.

Child Benefit (General) Regulations 2006, regulation 32

A child or qualifying young person who normally lives with a Crown servant posted overseas is treated as being in Great Britain when

  • he is in the country where the Crown servant is posted

or

  • temporarily absent from that country for

  • the first 12 weeks of absence

or

  • any period due to

  • receiving full time education at a recognised educational establishment in another EEA state or Switzerland

or

  • being on an educational exchange visit made with the written approval of the educational establishment usually attended

or

  • being absent for the specific purpose of being treated for a mental or physical illness which commenced before the absence began

or

  • being in Northern Ireland or Great Britain (as the case requires).

If a child is born when the mother is temporarily absent from that country in any of the circumstances above, entitlement to Child Benefit can begin from the week following the date of birth until the end of the 12 week period beginning with the first week of the mother’s absence.

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