In this section:

You are here:
Home >
Tax credits >
What are tax credits and who qualifies? >
New arrivals to the UK and tax credits

New arrivals to the UK and tax credits

If you've come from another country to live in the UK you may be able to get tax credits. But to qualify for them you'll have to satisfy some 'residency' rules.

Who can get tax credits?

On top of the usual qualifying rules around being 16 or over, working a certain number of hours or being responsible for a child, to get tax credits you'll normally need to:

be physically present in the UK
be 'ordinarily resident' in the UK - so your main home is here

However if you’re claiming Child Tax Credit you must also have a 'right to reside' in the UK.

Being present in the UK

To get tax credits you must be physically present in the UK. But you'll still be able to get it if you're out of the country for short, temporary stays - like on holiday.

Being 'ordinarily resident'

To get tax credits you have to be ordinarily resident. You'll usually be ordinarily resident if:

your main home is in the UK
you've chosen to live and settle here
you only go abroad for short periods - like on holiday

The Tax Credit Office will decide whether or not you're ordinarily resident by looking at all your circumstances - the following examples may help to show whether you are or not.

Example one

Anisha and her children are from India and are staying with her sister's family near London. They are here on a two-month family holiday. They are not classed as ordinarily resident in the UK and so can't claim tax credits.

Example two

Aleksy and his wife and son have moved permanently to the UK from Poland. Aleksy works as a self-employed property developer and his son is registered at the local school. As the Aleksy family’s main home is in the UK and they have chosen to live and settle here, they are classed as being ordinarily resident and can make a claim for tax credits.

Having a 'right to reside' in the UK

You have a right to reside in the UK if you're:

a UK national - or from the Channel Islands, the Isle of Man or the Republic of Ireland
someone from the European Economic Area (EEA) or Switzerland and you're working for an employer or are self-employed in the UK
someone from the EEA or Switzerland and you're actively looking for work and registered with Jobcentre Plus
from outside the EEA or Switzerland but you've got permission to remain in the UK

If you're from the EEA or Switzerland and you're not working or actively looking for work you may not have a right to reside in the UK - unless you can support yourself.

Countries in the European Economic Area (EEA)

EEA countries are Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the UK.

Countries that have joined the European Union since 2004

There are also some special rules about the right to reside if you come from a country that has joined the European Union since 2004.

If you’re from the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia or Slovenia you have the right to reside if one of the following applies:

you are working and your employment is registered with the Home Office Worker Registration Scheme
you are looking for work and have enough money to keep yourself above the level of Income Support, income-related Employment and Support Allowance or income-based Jobseekers Allowance
you are looking for work and were in registered employment with the Home Office for at least twelve months before becoming unemployed

If you’re from Bulgaria or Romania you have the right to reside if one of the following applies:

you get a worker authorisation document before you start work
you have come to the UK under the Highly Skilled Migrants Programme and hold a registration certificate
you are looking for work and have enough money to keep yourself above the level of Income Support, income-related Employment and Support Allowance or income-based Jobseekers Allowance
you are looking for work and have been in registered employment with the Home Office for at least twelve months before becoming unemployed

If you're subject to 'immigration control'

You may not be able to get tax credits if you're subject to 'immigration control'. Immigration control means either one of the following::

the Home Office says you have permission to stay in the UK (known as ‘leave to enter or remain’) but this permission is given to you on the grounds that you don’t claim some benefits, tax credits or housing help paid by the UK government (known as ‘recourse to public funds’)
you need permission to stay in the UK – again known as ‘leave to enter or remain’ - but you do not have it

Sometimes if you're subject to immigration control you might still able to claim tax credits, for example a couple and only one of you is subject to immigration control.

When you're not subject to 'immigration control'

You're not subject to immigration control if any of the following applies:

you’re a UK national
you’re from the EEA or Switzerland
you’ve claimed asylum and you have been told by the Home Office that you can stay in the UK as a refugee
the Home Office has told you that you are allowed to stay in the UK indefinitely

What if only one person in a couple is subject to immigration control?

If you're a couple and one of you is subject to immigration control, you're both treated as not subject to immigration control for tax credits. However, if your partner lives outside the EEA or Switzerland, then you will have to claim tax credits as an individual, not as part of a couple.

If your partner lives in another EEA country or Switzerland, with your children you will sometimes have to make a joint claim.

For more information, call the Tax Credit Helpline.

If you've come to the UK but your family has stayed behind

If you have come to the UK from a country that is outside the EEA or Switzerland you can only claim tax credits for your family when they actually arrive in the UK.

If your family lives in another EEA country you will sometimes be able to claim tax credits for them.