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Official guidance
Help to Save Technical Manual

HSTM02000 · Eligibility

  • HSTM02100 · Home (landing page)
  • HSTM02200 · Eligible persons
  • HSTM02300 · Benefit entitlement conditions
  • HSTM02400 · UK connection condition
  • HSTM02500 · UK connection condition - Crown Servants and UK Armed Forces
  • HSTM02600 · UK connection condition - other temporary absences
  • HSTM02700 · Account holder not being in the United Kingdom
  1. Eligibility: contents
  2. Eligibility: UK connection condition - other temporary absences

HSTM02600 | Eligibility: UK connection condition - other temporary absences

From HM Revenue & Customs · Help to Save Technical Manual

Account holders can be treated as being in the UK and therefore meeting the UK connection condition if they are temporarily absent.

Temporary absences from the UK are defined within Regulation 4 of the Tax Credits (Residence) Regulations 2003 for individuals who meet the first benefit entitlement conditions and Regulation 11 of the Universal Credit Regulations (2013) for individuals who meet the second benefit entitlement condition.

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