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 requirements - exemptions (Info)

The following information states the exemptions from the general tax credit residence and presence requirements.

Crown Servants posted overseas

Crown Servants posted overseas are treated as being resident and present in the United Kingdom UK for the duration of their posting if they were, immediately prior to the posting or the first of consecutive postings,

  • ordinarily resident in the UK

or

  • in the UK in connection with that posting.

Partners of Crown Servants posted overseas

The partner of a Crown Servant posted overseas is treated as being resident and present in the UK where they are

  • present in the UK
  • in the country where the Crown Servant is posted
  • absent from the UK or the country where the Crown Servant is posted but the temporary absence rules apply. Follow the guidance in TCM0320420.

Where the partner of the Crown Servant overseas isn’t a UK national, you shouldn’t insist that they provide a NINO or the information for one to be traced or allocated.

Transitional provision - Income Support and income-based Jobseeker’s Allowance

For the purposes of Child Tax Credit (CTC) only, customers who were entitled to support, through Income Support or income-based Jobseeker’s Allowance, for the period immediately before they were first awarded CTC are exempt from the requirement to be ordinarily resident in the UK for three years after they are first awarded CTC if

  • they hadn’t already been awarded CTC before 6 April 2004

and

  • they were exempt from the residence test for Income Support or income-based Jobseeker’s Allowance because they were either a refugee or a person with exceptional leave to remain in the UK.

Note: These cases were transferred to CTC automatically during 2004.