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Official guidance
Tax Credits Manual

TCM0128000 · Eligibility - residency and immigration

  • TCM0128020 · Immigration control - not subject to (Info)
  • TCM0128040 · Immigration control - exclusion exemptions (Info)
  • TCM0128060 · Immigration status (Info)
  • TCM0128080 · Residence, presence and right to reside - general (Info)
  • TCM0128100 · Residence, presence and right to reside - presence (Info)
  • TCM0128120 · Residence, presence and right to reside - residence (Info)
  • TCM0128140 · Residence, presence and right to reside - right to reside (Info)
  • TCM0128160 · Residence requirements - exemptions (Info)
  1. Eligibility - residency and immigration: contents
  2. Eligibility - residency and immigration: Immigration control - not subject to (Info)

TCM0128020 | Eligibility - residency and immigration: Immigration control - not subject to (Info)

From HM Revenue & Customs · Tax Credits Manual

You should assume that the people outlined below aren’t subject to immigration control.

  • British passport holders and people with dual nationality, provided their passport is marked with one of the following

    • British Citizen

    • Holder is entitled to re-admission to the United Kingdom (UK)

    • Holder has the right of abode in the UK

  • holders of another passport marked with one of the following

    • British Citizen

    • Given leave to enter the UK for an indefinite period

    • Given leave to remain in the UK for an indefinite period

    • There is at present no time limit on the holders stay in the UK

  • people who have been granted refugee status with either unlimited or limited leave to remain in the UK

  • people who have been granted exceptional leave to remain in the UK

  • Nationals of Switzerland and of states that belong to the European Union (EU)

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