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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 person who has ceased activity as a worker or self employed person

The Immigration (European Economic Area) Regulations 2006, regulations 5 & 15

Temporary cessation of work - European Economic Area (EEA) or Swiss nationals

A worker or self employed person who has temporarily ceased activity may continue to have a right to reside as a worker, see TCTM02073 for employed workers and TCTM02074for self employed workers.

Workers or self employed person who has ceased activity in the United Kingdom - EEA or Swiss nationals

A person who ceased activity as a worker or self employed person can gain a permanent right to reside if:

  • they ceased activity as an employed or self employed person and either reached State pension age on the date they cease activity or in the case of a worker, ceases work to take early retirement; and
  • pursued an activity as a worker or self employed person in the United Kingdom for at least 12 months; and
  • they lived in the United Kingdom continuously for more than 3 years prior to ceasing work.

The conditions in the 2nd and 3rd bullet above do not apply if that person’s spouse or civil partner is a United Kingdom national

Incapacitated workers or self employed person - EEA or Swiss nationals

A person who ceased activity as a worker or self employed person can gain a permanent right to reside if:

  • they ceased activity as a result of permanent incapacity for work; and either
  • they resided in the UK continuously for 2 years before ceasing that activity; or
  • their incapacity for work was as the result of an accident at work or an occupational disease that entitles them to a pension, in full or in part by an institution of the United Kingdom,

The conditions in the 2nd and 3rd bullet above do not apply if that person’s spouse or civil partner is a United Kingdom national

Active worker or self employed person in an EEA state or Switzerland

A person who ceased activity as a worker or self employed person can gain a permanent right to reside if:

  • they are active as a worker or self employed person in an EEA state or Switzerland, but they retain a residence in the United Kingdom to which they return as a rule at least once a week; and;
  • prior to commencing that activity in the other EEA state or Switzerland, they were continuously resident and active as a worker or self employed person in the United Kingdom for at least 3 years,

A person who cannot meet the conditions in the 2nd bullet, shall for the purposes of being a ‘retired’ or ‘incapacitated’ person as explained above, be treated as being active and resident in the United Kingdom during any period they are working or self employed in an EEA member state or Switzerland.