TFC06250 - Residence rules: residents of a prescribed state

Childcare Payments (Eligibility) Regulations 2015, regulation 7(1)(d)

Residents of a prescribed state who are not subject to immigration control and are in paid work in the UK are treated as being in the UK. This covers persons living in a prescribed state but working in the UK (generally referred to as frontier workers), allowing them to use TFC.

A “prescribed state” means any EEA state or Switzerland