Child Benefit and Guardian’s Allowance: Qualifying for child benefit and guardian’s allowance

This part of the website provides information about qualifying for child benefit and guardian’s allowance.

There is a wide range of information about qualifying for both benefits on the HMRC site. For ease we have provided links to the relevant information based on the claimant’s circumstances

Child Benefit
Guardian’s Allowance

Child Benefit

The HMRC website has some basic information about qualifying for child benefit.

Basic eligibility criteria for child benefit
Children over 16
Fostering a child
Adopting and child benefit
Children living with someone else
Children in care
Children in hospital or residential care
Living or working abroad
Newly arrived in the UK

If you need more detailed information, the following sections of the child benefit and guardian’s allowance manual on the HMRC website may be useful.

Responsibility for a child or qualifying young person

Entitlement to child benefit requires the claimant to be ‘responsible’ for a child or young person. This part of the manual explains what ‘responsible’ means in the context of entitlement along with an explanation of related concepts such as ‘living with’, ‘prescribed residential accommodation’ and how contributions to the cost of a child are relevant to entitlement.

Prescribed conditions for a child or qualifying young person

In order to claim child benefit, the claimant must be responsible for a child or young person. This part of the manual explains what counts as a child and ‘qualifying young person’.

Exclusions from entitlement and priority between persons

In some situations, child benefit cannot be claimed. This part of the manual explains those exclusions. Sometimes more than one person claims child benefit for the same child or young person. This part of the manual explains who takes priority in such situations.

Entitlement after the death of a child

This part of the manual explains what happens to child benefit if a child or young person dies.

Residence and Immigration

Child benefit legislation includes certain requirements relating to residency and immigration status. This part of the manual explains those requirements.

Guardian’s Allowance

There is some basic information on the HMRC website about who qualifies for guardian’s allowance.

Qualifying for guardian’s allowance

If you need further information about who is entitled to guardian’s allowance, the following sections of the HMRC manuals will be useful.

General conditions of entitlement
Adopted children and qualifying young persons
Illegitimate children and qualifying young persons
Surviving parent in prison
Residence and entitlement
Whereabouts of the surviving parent

 

Updated 1 April 2011