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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Residence rules - Present and ordinarily resident: Present in the United Kingdom

Tax Credits Act 2002, section 3(3)

The requirement to be present in the United Kingdom is that a person be “in the United Kingdom”. On its own, this would require the person to be physically present here on each day throughout the period of an award. However, there are rules to allow entitlement to continue during temporary absences of limited duration. These rules are explained at TCTM02040.