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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Extra information: glossary: U

UK national

A UK (United Kingdom) national is someone

  • born in the UK
  • whose parents were born in the UK.

Any customer who holds a UK passport will be a UK national.

Unique Taxpayer Reference

A Unique Taxpayer Reference (UTR) is a unique set of ten numerals allocated automatically by the Self Assessment (SA) computer when a taxpayer record is set up.

UK

‘UK’ is an abbreviation for United Kingdom. The following countries are in the United Kingdom

  • England
  • Scotland
  • Wales
  • Northern Ireland
    • and
  • adjacent islands.

Note: The Isle of Man and Channel Islands aren’t part of the UK. For more information, follow the guidance in TCM0064340.

The UK extends to the limits of its territorial waters. As long as a customer remains within the UK’s territorial waters, they continue to be present here. If they’re outside the UK’s territorial waters, they aren’t present here.

There aren’t any special rules for seafarers or offshore workers. A customer working offshore isn’t present in the UK during any period when they’re outside the UK’s territorial waters (the continental shelf is outside those waters). Similarly, seafarers aren’t present in the UK during any periods outside the territorial waters.

Note: As long as a customer isn’t absent from the UK (and its territorial waters) for more than eight weeks at a time, they should continue to be treated as being present in the UK. For more information, follow the guidance in TCM0320420.

User Requested Payment

This is a system payment of tax credits to a customer that has been manually requested.

A user requested payment can only be created where, in the tax credit period it’s being created for, there is (or has been) an award for the household.