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
- 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.