Where there is some doubt as to where a child normally resides – then the child is “normally” treated as living with the person who receives Child benefit for them.
However this is not as straightforward as it may seem at first – and the Local Authority can decide who has “primary Responsibility” if more than one person has claimed Child Benefit or no-one has claimed it.
See reg 20 (new regs) and part 4.27 of the Ward and Zeb.
I have had cases where the child lives with one parent who claims HB – but the CB is paid to the other parent. This is a personal choice between the parents – I would therefore include the child and the premium but not the CB on the claim for the parent who has the child but not the CB.