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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Residence rules: Transitional protection

Tax Credits (Residence) Regulations 2003, Reg. 7

For the purposes of CTC only, people who were entitled to support for their children 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 United Kingdom for a period of three years after they are first awarded CTC if:

  • they had not 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 United Kingdom.