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

HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
, see all updates

Eligibility - residency and immigration: Residence, presence and right to reside - presence (Info)

A customer must be physically present in the United Kingdom (UK) unless

  • they have a period of temporary absence. In these cases follow the guidance in TCM0304100 
  • they are Crown Servants posted overseas or are the partner of a Crown Servant and are accompanying them overseas on the posting. In these cases refer to the ‘Crown Servants posted overseas’ and ’Partners of Crown Servants posted overseas’ sections in TCM0128160 

or

  • Child Tax Credit (CTC) is a family benefit under Community Law and is therefore subject to EC Regulation 1408/71. This means workers travelling within other member states of the European Economic Area (EEA) may still be entitled to CTC where the UK is the competent state.