child benefit
📖 O que é child benefit? Significado e conceito
Child benefit is a financial support provided by the UK government to help with the costs of raising children. The legal framework for child benefit includes provisions for situations where more than one person, such as separated parents, could potentially claim the benefit for the same child. In such cases, the law outlines how priority of entitlement is determined.
When two individuals are potentially entitled to child benefit for the same child, they may make a joint election to HM Revenue & Customs (HMRC) to decide who receives it. This election must be made in writing and formally notified to HMRC. If no joint election is made, HMRC has the discretion to decide who is entitled to the benefit, taking into account various factors.
Determining who has priority for child benefit can involve assessing where the children live. While a court order for shared care is relevant, it is not the sole deciding factor. The First-tier Tribunal and Upper Tribunal consider all circumstances to establish with whom the children primarily live for the purpose of child benefit entitlement. There are also considerations regarding the claimant's right to reside in the UK, which can impact their eligibility for child benefit.
Appeals concerning child benefit entitlement often go through the First-tier Tribunal and can then be further appealed to the Upper Tribunal. These tribunals review whether the correct legal tests have been applied and if natural justice, such as joining all relevant parties to the proceedings, has been upheld. Errors of law by the First-tier Tribunal can lead to decisions being set aside and remade by the Upper Tribunal.
📋 Requisitos
- Two persons are potentially entitled to the benefit for the same child.
- A joint election for one person to be entitled must be in writing and notified to HMRC.
- The claimant must have a relevant right to reside in the UK.
- The location where the children live is a key factor, though a shared care order is not determinative.
📝 Procedimento
- Potentially entitled parties (e.g., separated parents) may jointly elect for one of them to be entitled.
- This joint election must be made in writing and notified to HMRC.
- In default of a joint election, HMRC has discretion to decide who receives the benefit.
- HMRC determines any remaining aspects of a child benefit claim after initial entitlement is established.
- Decisions can be appealed to the First-tier Tribunal and then to the Upper Tribunal.
💡 Exemplos
- Separated parents, both potentially entitled to child benefit for their child, agree in writing that the mother will receive the benefit, and this agreement is sent to HMRC.
- HMRC exercises its discretion to decide which parent receives child benefit when separated parents cannot agree and have not made a joint election.
- A claimant's eligibility for child benefit is challenged because their right to reside in the UK is questioned, leading to a tribunal review of their residency status.
- An Upper Tribunal sets aside a First-tier Tribunal decision on child benefit priority because the First-tier Tribunal failed to include one of the parents in the proceedings, breaching natural justice.
📚 Base legal
- Social Security Contributions and Benefits Act 1992
❓ Perguntas frequentes
What happens if both parents want to claim child benefit for the same child?
If both parents are potentially entitled, they can make a joint election in writing to HMRC, stating which parent should receive the benefit. If they don't make an election, HMRC will decide.
Does a shared care court order automatically mean I get child benefit?
No, a court order for shared care is relevant but not the only factor. Tribunals will consider all circumstances to determine where the children primarily live for child benefit purposes.
Can my right to live in the UK affect my child benefit claim?
Yes, your eligibility for child benefit can depend on whether you have a relevant right to reside in the UK. This was a significant issue in cases involving EU citizens' rights before and after the UK left the European Union.
What if HMRC makes a decision about my child benefit that I disagree with?
You have the right to appeal HMRC's decision. This process typically starts with an appeal to the First-tier Tribunal, and if there's an error of law, it can proceed to the Upper Tribunal.
Is a verbal agreement about who gets child benefit enough?
No, for a joint election to be valid, it must be in writing and formally notified to HMRC. A verbal agreement alone is not sufficient.