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 ‘Crown Servants posted overseas’ and ’Partners of Crown Servants posted overseas’ 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.