Exemptions From Residence Requirements (Info)

The following information states the exemptions from the general tax credit residence / presence requirements

Crown Servants posted overseas

Crown Servants who are posted overseas are treated as being resident and present in the United Kingdom UK for the duration of their posting if they were immediately prior to the posting or the first of consecutive postings

• Ordinarily resident in the UK

Or

• In the UK in connection with that posting

Partners of Crown Servants posted overseas

The partner of a Crown Servant posted overseas is treated as being resident and present in the UK where they are

• Present in the UK

• In the country where the Crown Servant is posted

Or

• Absent from the UK or the country where the Crown Servant is posted but the temporary absence rules apply. Follow the guidance in Temporary / Permanent Absence From The United Kingdom

Where the partner of the Crown Servant overseas is not a UK national, you should not insist that they provide a NINO or the information for one to be traced or allocated.

Transitional Provision – Income Support and income-based Jobseeker’s Allowance

For the purposes of CTC only, claimants who were entitled to support, through income support or income-based jobseeker’s allowance, for the period immediately before they were first awarded CTC are exempt from the requirement to be ordinarily resident in the UK for three years after they are first awarded CTC if

• They had not already been awarded CTC before 6 April 2004

And

• They were exempt from the residence test for income support or income-based jobseeker’s allowance because they were either a refugee or a person with exceptional leave to remain in the UK

Note: These cases will be transferred to CTC automatically during 2004