3. You live outside the UK

You could get tax credits if you’re a Crown servant posted overseas or you live abroad with your child and get UK benefits or the State Pension.

You’re a Crown servant posted overseas

You may be able to claim tax credits, just as if you were living in the UK. The Tax Credit Office will treat you as being in the UK if any of the following applies:

  • you are, or were just before you were posted abroad, ‘ordinarily resident’ in the UK
  • you’ve had a series of postings abroad, with no breaks in between - and you are or were ‘ordinarily resident’ in the UK immediately before the first of those postings
  • you were in the UK just before you were posted abroad and the reason you were in the UK was connected to your posting - this can apply to a single posting or to a series of postings

Ordinarily resident

Ordinarily resident means you normally live in the UK, and plan to stay here for the time being. When the Tax Credit Office decides if you’re ordinarily resident in the UK they’ll look at things like:

  • where your settled home is
  • where your close family live
  • why you came to the UK
  • if you plan to leave the UK permanently in the next 2 or 3 years

Your partner’s a Crown servant posted overseas

You may be able to claim tax credits if your partner’s a Crown servant posted outside the UK and you:

  • live with your partner while they work abroad
  • live in the UK while your partner works abroad

You don’t need to be ordinarily resident in the UK during the time you’re with your Crown servant partner overseas.

You have a child - and get UK benefits or State Pension

If none of the sections above apply to you, you might be able to claim Child Tax Credit if you and your child live in a European Union (EU) member state and you get State Pension or one of the following benefits:

  • Incapacity Benefit
  • State Pension
  • Widow’s Benefit
  • Bereavement Benefit
  • Industrial Injuries Disablement Benefit
  • contribution-based Employment and Support Allowance
  • Severe Disablement Allowance

You won’t be able to get Child Tax Credit if you don’t live in an EU member state, unless you (or your partner) are a Crown servant posted abroad.