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HMRC internal manual

Claimant Compliance Manual

Migrant Workers: Ordinarily Resident in the UK

There is no special or technical meaning to the phrase “ordinarily resident” for the purpose of Tax Credits. It should be taken as meaning that

  • They normally live in the UK (apart from temporary or occasional absences)
  • Their residence here has been adopted voluntarily and for settled purposes as part of their regular way of life for the time being

There must be some sense of permanence to the stay in the UK. So a tourist could not be considered ordinarily resident, but someone who intends to stay in the UK for some years would be considered ordinarily resident. Some indication of intention are bringing a partner and or family to the UK, securing accommodation which may be considered permanent or long term or securing full time work on a permanent basis. The lack of these indications however is not conclusive that a person is not ordinarily resident in the UK.

There is no specific period of time during which a person has to reside in the UK or intends to reside in the UK to determine whether or not they are ordinarily resident.

In the cases of migrant workers from EEA countries and Switzerland the Tax Credit (Residence) Regulations 2003 allows for these workers to be considered “ordinarily resident” whilst they are working in the UK.

However if an A8 National subject to Worker Registration fails to register with the WRS they will be working illegally in the UK and so have no R2R as a “worker”. There are additional work entitlement rules for A2 and A8 Nationals and failure to adhere to these rules will ultimately affect their tax credits - see CCM20100 and CCM20130 

Further detailed guidance on “ordinarily resident” can be found in TCTM02020