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HMRC internal manual

Tax-Free Childcare Technical Manual

TFC07500 - Entitlement: temporarily absent partners

Childcare Payments (Eligibility) Regulations 2015, regulation 3(3)

A person’s partner who is temporarily absent from the person’s household at the date of the declaration of eligibility is not to be regarded as the person’s partner if the absence exceeds, or is expected to exceed, 6 months or the absent person is a prisoner.