HSTM02500 - Eligibility: UK connection condition - Crown Servants and UK Armed Forces

Crown Servants and members of the Armed Forces (together with any accompanying partners) who are posted overseas will also be treated as being in the UK provided that they were in the UK immediately before their posting or, if there are consecutive postings, immediately before the first of those postings. This provision is set out within Regulation 5 of the Tax Credits (Residence) Regulations 2003 and Regulation 10 of the Universal Credit Regulations 2013.