GOV.UK
Migrant Workers: Migrant Workers from outside of Europe
To be eligible for tax credits, migrant workers from outside of Europe (commonly known as the “Rest of the World”), as well as satisfying the residency rules, must show that they are not subject to immigration control or are covered by an exception to the general exclusion rules.
They must
- be free from UK immigration control rules or be covered by an exception to the general exclusion rules for claiming CTC or WTC - TCTM02100 and TCTM02070
- be Present in the UK - CCM20060 and TCTM02020 and TCTM02070
- be ordinarily resident in the UK - CCM20070 and TCTM02020 and TCTM02070
- have a “Right to Reside” (R2R) in the UK - CCM20080 and TCTM02024 and TCTM02070
If you are unable to verify residency from following the current guidance, you can request further information from the UKBA to help you make a decision - CCM3260
In addition to satisfying the immigration and residency rules, the customer must satisfy all the normal entitlement rules for CTC and WTC.