TCTM02021 - Entitlement: Residence rules - Present and ordinarily resident: The 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)

The 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 reside’ in the United Kingdom.