Legally Independent
Once your children have left home, you can no longer claim them as dependents for tax purposes. Under U.K. regulations, you must either live with a child or pay for the child's care and maintenance, if the child lives elsewhere, to qualify for child benefits. The benefits will stop once the child reaches age 16. This can, in some circumstances, be extended to the age of 20, provided the child is a full-time student and resides on campus when he or she isn't at home. In India, a child is said to have attained majority at 18 for tax purposes, regardless whether or not he or she lives with the parents.
