TCM0128100 - Eligibility - residency and immigration: Residence, presence and right to reside - presence (Info)

A customer must be physically present in the United Kingdom (UK) unless

  • they have a period of temporary absence. In these cases follow the guidance in TCM0304100
  • they are Crown Servants posted overseas or are the partner of a Crown Servant and are accompanying them overseas on the posting. In these cases refer to the 鈥楥rown Servants posted overseas鈥� and 鈥橮artners of Crown Servants posted overseas鈥� sections in TCM0128160
    or
  • Child Tax Credit (CTC) is a family benefit under Community Law and is therefore subject to EC Regulation 1408/71 (as retained in UK law). This means workers travelling within the member states of the European Union (EU) may still be entitled to CTC where the UK is the competent state.