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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
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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.