Can my child studying abroad be included in my tax household?

For a child under 18:

• They can be considered part of your tax household, provided you are the parent receiving the family allowance.
• For more information on this, please follow this link to our FAQ.

For a child 18 or older:

• They must be a full-time student and remain financially dependent on you to be included.
• If the child starts earning their own income during the tax year, they can no longer be included in your tax household.

Updated on: 20/01/2026