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HMRC internal manual

Tax Credits Technical Manual

Entitlement: Immigration rules

The treatment of family members

The Tax Credits (Immigration) Regulations 2003, Reg. 3(2) and (3)

Provided one member of a couple is not subject to immigration control, or is covered by one of the exceptions to the general exclusion, or is benefiting from the transitional rules, the couple is entitled to CTC or WTC (or both) as though:

  • neither of them were subject to immigration control (as if the other partner were not subject to immigration control); or
  • both of them were covered by the exception or transitional rule that applies to the other partner.

Entitlement to CTC and WTC is not limited according to the immigration status of any children or young people for whom the claimant is, or claimants are, responsible.