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HMRC internal manual

Claimant Compliance Manual

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

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.