HMRC internal manual

Tax Credits Technical Manual

TCTM02102 - Entitlement: Immigration rules: General exclusion of people subject to immigration control from entitlement to CTC or WTC

The Tax Credits (Immigration) Regulations 2003, Reg. 3(1)

The general rule is that people whose right to remain in the United Kingdom is subject to a limitation or restrictions are not entitled to CTC or WTC.

This general exclusion applies to people who are subject to immigration control. The term “person subject to immigration control” is defined in the Immigration and Asylum Act 1999 and means people:

  • who require permission to enter or remain in the UK and do not have it;
  • whose permission to enter or remain in the UK is subject to the condition that they do not have recourse to public funds;
  • whose leave to enter or remain in the UK is given as a result of a maintenance undertaking. (They are sometimes known as “sponsored immigrants”.) A maintenance undertaking means a written undertaking given by another person (or persons), under the Home Office’s immigration rules, to be responsible for the maintenance and accommodation of the person in question; or
  • who qualify under Section 78 of the Nationality, Immigration and Asylum Act 2002 in that they may not be removed from the UK while there is an outstanding appeal against a decision to vary or not to vary his permission to remain in the UK. The person will remain subject to immigration control in this period.

There are a number of exceptions from the general exclusion, and these are explained from TCTM02104. There are also special rules for couples, and these are explained at TCTM02113.