TFC06200 - Residence rules: crown servants and members of His Majesty’s forces posted abroad
Childcare Payments (Eligibility) Regulations 2015, regulation 7(1)(b) and (c)
Crown servants and members of His Majesty’s forces posted abroad, including accompanying partners (although there is no requirement for the partner to be in the UK, the partner of the forces member might be the person making the declaration), are treated as being in the UK provided they are, or were immediately prior to the posting, ordinarily resident in the UK.