TCTM02071 - Entitlement: Residence rules - Right to reside: »Ê¹ÚÌåÓýapp general rules for United Kingdom & United Kingdom nationals

Tax Credits (Residence) Regulations 2003, Regulation 3

»Ê¹ÚÌåÓýapp Treaty establishing the European Community

Directive 2004/38/EC of the European Parliament and the Council of 29 April 2004

»Ê¹ÚÌåÓýapp Immigration (European Economic Area) Regulations 2006

Claims for the Child Tax Credit made on or after 1st May 2004, Regulation 3(5) of the Tax Credits (Residence) Regulations 2003 requires the claimant to have a right to reside in the United Kingdom.

»Ê¹ÚÌåÓýapp following have a right to reside in the United Kingdom:

  • United Kingdom nationals;
  • a person who has been granted settled status under the European Union Settled Status Scheme
  • a ‘qualified personâ€�;
  • a family member of a ‘qualified personâ€�;
  • a person who has ceased activity as an employed person;
  • a Jobseeker;
  • a person who has a permanent right of residence;
  • a person who has leave to enter or remain in the United Kingdom;
  • persons who have been granted exceptional or discretionary leave or humanitarian protection.

»Ê¹ÚÌåÓýappre are special transitional rules for nationals of the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia (A8 nationals) that acceded to the European Union on 1st May 2004 and for nationals of Bulgaria and Romania (A2 nationals) that acceded to the European Union on 1st January 2007.

United Kingdom nationals

All United Kingdom nationals have a right to reside in the United Kingdom.