There are separate rules for EEA nationals, see under the heading When you move to Norway.
If you are a single mother or father you can receive extended benefit if you are living alone with the child and See rates.
Because this is a binary choice, the child benefit will be paid in full for the relevant period.
The taxpayer is then in the position of owing a partial HICBC, and needs to deal with the tax consequences promptly.
The need to check the living arrangements of your client in the tax year concerned, then establish whether they or their partner received child benefit, and which partner’s income is the higher is a challenge to deliver practically in a way that does not give rise to unbillable time.
In so doing, the Appellant’s right to Child Benefit was established with reference to the question of habitual residence only.
Where a taxpayer’s annual income falls below £60,000 but is above £50,000 there is some entitlement to child benefit.
A revocation of the election not to receive the benefit is necessary backdated to the start of the relevant tax year.
HMRC has allocated 150 staff to help those who may have been affected and said it will assess cases as quickly as possible.
If you believe you had tax credits incorrectly cancelled, call the number on the decision letter and request “mandatory reconsideration”.