HSTM02400 - Eligibility: UK connection condition

The UK connection condition is met if the individual is in the United Kingdom.

An individual is treated as being or not being in the United Kingdom at any time where the individual meets -

a. the first benefit entitlement condition, and at such time the individual-

i. is treated as being in the United Kingdom under Regulations 3 to 6 of the Tax Credits (Residence) Regulations 2003; or

ii. would be so treated if those regulations continued to apply to the individual; or

b. the second benefit entitlement condition and, at such time the individual-

i. is treated as being in the United Kingdom under Regulations 9 to 11 of the Universal Credit Regulations 2013 or the Universal Credit Regulations (Northern Ireland) 2016; or

ii. would be so treated if those regulations continued to apply to the individual.

HMRC is not required to ask whether the individual is living in the UK to determine if the UK connection condition is met for Help-to-Save account eligibility purposes. As long as the individual meets one of the benefit entitlement conditions then it will be accepted that they have met the UK connection condition.