There is small private hospital in the South-West where Mrs SB works. The hospital has to have a doctor on call; every hour of the day. This is normally filled by a junior doctor who does two weeks on and two weeks off. The job is a bit like QRF - lots of sitting around waiting but never allowed to be more that 30 seconds away from the building. The doctors that do this are usually foreign (but properly qualified). Dr Anna Czeck ( as I will call her) is from the former Czeckoslavakia. She has a husband and small child in the Czech Republic.They have never left the Czech Republic. She flies over to the UK to do her two weeks duty then flies home to spend two weeks with her child and husband, and so on. It is a good earner for her - she spends literally nothing while at work and earns more than she would at home. (No objection here). Since she is a UK taxpayer (for a short period) she claims child benefit for her son, who has never left the Czech Republic and will not for many years. She has finished that contract and is now working back home in the Czech Republic, however, child benefit will continue to be paid by us, for a child that has never been in the UK, until he is 18. What a good idea.