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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Entitlement: Residence rules - Right to reside: A student

The Immigration (European Economic Area) 2006 Regulations, regulation 4 (1) (d)

Students - European Economic Area (EEA) or Swiss nationals

A student means a person who:

  • is enrolled in a recognised educational establishment in the United Kingdom for the main purpose of following a vocational training course; and
  • assures the Secretary of State that they and any of their family members have sufficient resources to avoid them becoming a burden on public funds; and
  • is covered by comprehensive sickness insurance in the United Kingdom (a valid EHIC issued by the European Economic Area (EEA) country of origin would satisfy this condition for students).