TCTM02021 - Entitlement: Residence rules - Present and ordinarily resident: »Ê¹ÚÌåÓýapp general rules: present, ordinarily resident and 'right to reside'
Tax Credits Act 2002, section 3(3) and Tax Credits (Residence) Regulations 2003, Reg. 3(1) and Reg. 3(5)
»Ê¹ÚÌåÓýapp general rule is that to be treated as being in the United Kingdom for the purposes of CTC and WTC, a person must be both present and ordinarily resident here throughout the period of the award. For new claims on or after 1 May 2004 for the purposes of CTC, to be treated as being in the United Kingdom a person must also have a ‘right to resideâ€� in the United Kingdom.