Decision Makers Guide - DMG11033

Presence / residence: treated as being in GB

A person is treated as being in GB if at the date of application that person is
1) present in GB

and

2) ordinarily resident in GB

and

3) any partner is ordinarily resident in the UK

and
3.1) for WFTC, the applicant or any partner is in remunerative work in the UK
or
3.2) for DPTC the applicant is in remunerative work in the UK
and

4) the earnings of the applicant or any partner are not wholly derived from remunerative work outside the UK.





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