The child for whom a claim is made must live with the claimant. The claimant is the person who has normally been agreed by the parties with whom the child lives.

If the Revenue make the decision they will ask

which address does the child give as contact address or for mail

where the child spends most nights, goes to after school, keeps toy/clothes/belongings

who buys their clothes, food, underwear, provides pocket money

which is the registered address for healthcare, social worker, health visitor

are there any court orders determining responsibility

The source of the information on this page is Peter Gravestock FTII FCA ATT (author, lecturer, and fellow member of both the Institute of Chartered Accountants and the Chartered Institute of Taxation).

Please don't forget to read our craftily worded disclaimer.

Return to previous page.

    Free Bookkeeping Software             Information Leaflet