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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Entitlement: Immigration rules: People who are not subject to immigration control

You should normally accept that the following people are not subject to immigration control and that the general exclusion does not, therefore, apply to them:

  • British passport holders and people with dual nationality provided their passport is marked ‘British Citizen’ or ‘holder is entitled to readmission to the United Kingdom’ or ‘holder has the right of abode in the United Kingdom’;
  • holders of another passport which is marked ‘British Citizen’ or ‘given leave to enter the United Kingdom for an indefinite period’ or ‘given leave to remain in the United Kingdom for an indefinite period’ or ‘there is at present no time limit on the holder’s stay in the United Kingdom’;
  • nationals of any country which belongs to the European Economic Area (EEA), namely Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of Ireland, Slovakia, Slovenia, Spain, Sweden, Bulgaria, Romania and the UK;
  • nationals of Switzerland;
  • people who have been granted refugee status. (See TCTM02112 for more details about refugees.); and
  • people who have been granted humanitarian protection or discretionary leave to remain in the UK (on the asylum side, both categories replaced exceptional leave to remain in the UK in April 2003), including those granted temporary protection in the UK under EC rules governing displaced persons (Directive 2001/55/EC).