Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Migrant Workers: Right to Reside

The requirement to have a right to reside only applies to CTC claims made on or after 1 May 2004. However, an EEA (European Economic Area) national claiming WTC who is not exercising their free movement rights in the UK as a worker will not be treated as being ordinarily resident in the UK unless they have a right to reside.

The following groups have a R2R in the UK when claiming CTC

  • All United Kingdom nationals and those with a right to reside in the Common Travel Area (which covers the UK, the Republic of Ireland, the Channel Islands and the Isle of Man)
  • All EEA nationals working in the UK, however there are special rules for the A8 and A2 countries and these must be adhered to ensure R2R entitlement, see CCM20110 and CCM20140
  • All EEA Nationals who are self employed in the UK
  • Work seekers from the pre 1st May 2004 Member States, Cyprus and Malta who are actively seeking work and have a reasonable chance of finding work and A2 nationals who have been admitted under the Highly Skilled Migrants Programme and who hold a certificate confirming they have unconditional access to the UK labour market
  • Non EEA nationals with permission to stay or remain in the UK, such as those granted Indefinite Leave to Remain
  • Primary Carer of a child of an EEA national who is or was a worker in the UK has a R2R in the UK for as long as that child is in formal education in the UK. The R2R of the child in education - and so of the primary carer persists until the child reaches the age of 18. If the right is to continue beyond that point there must be some particular need of the child for continuing care from the primary carer. For example, the child might have a disability requiring particular ongoing care in order for the child to complete education.

Note: The EEA national parent of the child must have been resident in the UK as a worker or former worker at the time the child entered the UK education system. The education must be formal, that is compulsory schooling or for post school age children sixth form, college or similar. Pre-school provisions such as nursery or childcare will not create a R2R - even if that provision contains an educational element. For further guidance refer to TCTM02089

As long as a Migrant Worker remains a “qualified person” they will have a R2R, or until they have completed 5 years lawful residence in the UK as a qualified person at which point they obtain a permanent R2R.

Citizens of EEA states and Switzerland have a R2R in the UK if they are

This list is not exhaustive

For further information refer to the SEES decision tree guidance ‘B&C A test for right to reside’. To view the decision tree

  • Open ‘Microsoft Excel’
  • Select ‘Sees’
  • Select ‘Information’
  • Select ‘Decision Trees’
  • Select the ‘National’ tab
  • Select ‘B&C A test for right to reside’.

For additional further information follow the guidance in TCM0307100 and TCTM02070