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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - residency and immigration: Immigration control - not subject to (Info)

You should assume that the people outlined below aren’t subject to immigration control.

  • British passport holders and people with dual nationality, provided their passport is marked with one of the following

    • British Citizen
    • Holder is entitled to re-admission to the United Kingdom (UK)
    • Holder has the right of abode in the UK
  • holders of another passport marked with one of the following

    • British Citizen
    • Given leave to enter the UK for an indefinite period
    • Given leave to remain in the UK for an indefinite period
    • There is at present no time limit on the holders stay in the UK
  • people who have been granted refugee status with either unlimited or limited leave to remain in the UK
  • people who have been granted exceptional leave to remain in the UK
  • Nationals of Switzerland and of states that belong to the European Economic Area (EEA).