Guidance

Child Benefit notes for coming to or leaving the UK

Find out about Child Benefit rules if you're coming to the UK from abroad or leaving the UK.

From:
HM Revenue & Customs
Published
8 September 2014
Last updated
2328 FebruaryNovember 20222023 — See all updates

Documents

Child Benefit notes for coming to or leaving the UK

PDF, 440609 KB, 1614 pages

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Details

These notes tell you about special Child Benefit rules if you’re either permanently or temporarily:

  • coming to the UK from abroad
  • leaving the UK

These notes are for guidance only and reflect HMRC’s position at the time of writing.

Published 8 September 2014
Last updated 2328 FebruaryNovember 20222023 + show all updates

  1. The Child Benefit notes for coming to or leaving the UK have been updated.

  2. The Child Benefit notes for coming to, or leaving the UK have been updated.

  3. The Child Benefit notes for coming to or leaving the UK have been updated.

  4. The form has been updated following UK transition.

  5. This page has been updated because the Brexit transition period has ended.

  6. CH5 notes for October 2019 have been added to the page.

  7. CH5 Notes for October 2018 have been added to the page.

  8. The minimum gross income for genuine and effective work has increased from £155 to £157 per week. Other amendments are for readability, with no changes to law or practice.

  9. CH5 Notes for October 2016 has been added to the page.