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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Immigration rules: Introduction

In general, people whose right to enter or remain in the United Kingdom is subject to a limit or conditions are not entitled to CTC or WTC. However, there are a number of exceptions to this general rule. The rules are set out in the Tax Credits (Immigration) Regulations 2003, which were made in April 2003 under sections 42 and 65 of the Tax Credits Act 2002.