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HMRC internal manual

Tax Credits Technical Manual

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

Tax Credits (Residence) Regulations 2003, Reg. 3(1)(2)(3)(4)

The requirement to be ordinarily resident in the United Kingdom as imposed by regulation 3(1) of the Tax Credits (Residence) Regulations 2003 is subject to certain exceptions and these are explained at “Ordinary residence: people deported to the UK” (below) and at TCTM02060.