A Claimant's Residence And Presence And Right To Reside In The United Kingdom (Info)

To be eligible for tax credits each claimant included in the claim must be aged 16 or over and be treated as being in the United Kingdom ( UK).

To be treated as being in the UK, a person must be

• Actually present in the UK during the period of the claim.  See guidance in Present In The United Kingdom

• Ordinarily resident in the UK.  See the guidance in Ordinary Residence In The United Kingdom

And, for Child Tax Credit ( CTC)

• Have a right to reside in the UK.  See the guidance in Right To Reside In The United Kingdom

Note: There are some exceptions to the above criteria. These are included in Exemptions From Residence Requirements. For details of the rules about temporary absences, follow the guidance in Temporary / Permanent Absence From The United Kingdom

Note:Couples or civil partners should make a joint claim unless they have separated and intend the separation to be permanent

If one partner is living and / or working outside the UK, then the person remaining in the UK should make a single person claim. There are 3 exceptions when a joint claim must still be made

• If either or both claimants are living in the EEAand are responsible for a child or children
   
• If they are Crown Servants posted overseas
   
• If their absence from the UK is only temporary. For more information, see Temporary / Permanent Absence From The United Kingdom  

For example, claimant 1 of a couple moves to Singapore to work.   The absence is not temporary and none of the exemptions from residence requirements apply.  Claimant 2 remains in the UK with the children.  In this case, claimant 2 should submit a tax credits claim in their own right.

If one partner in a couple ceases to be in the UK, the entitlement of the couple will end and

• The other partner will have to make a claim as an individual (unless the partner who is no longer in the UK is still eligible for tax credits).

If a member of a couple who has previously been abroad returns to the UK

• The couple will need to make a new claim as a couple

For a child or young person to be included in a tax credit claim the child must normally live with the claimant and the claimant must be responsible for them.