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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Residence rules - Right to reside: A self employed person

The Treaty on the Functioning of the European Union - Article 49

Self-employed workers - European Economic Area (EEA) or Swiss national

A person may have a right to reside in the United Kingdom if they establish them self in order to pursue activity as a self-employed person in accordance with Article 43.

A person who is no longer in self-employment can continue to be treated as a self-employed person if they are temporarily unable to continue their self-employment due to an illness or accident.