I wrote to them before applying for tax credits in 2003 so that I'd have a written response for our records. I was informed in no uncertain terms that the child needed to be a UK national, on ILR, or EU/EEA national. The website states this as well. Luckily, I got ILR the same month I started my job and DH became a stay at home father. DH claimed child benefit on Aillidh, however, right after she was born in June.