TCTM02022 - ENTITLEMENT: RESIDENCE RULES - PRESENT AND ORDINARILY RESIDENT: PRESENT IN THE UNITED KINGDOM TAX CREDITS ACT 2002, SECTION 3(3) The requirement to be present in the United

Kingdom is that a person be “in the United Kingdom”. On its own, this would require the person to be physically present here on each day throughout the period of an award. However, there are

rules to allow entitlement to continue during temporary absences of limited duration. These rules are explained at TCTM02040. Previous page Next page Print this page