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Official guidance
Tax Credits Technical Manual

TCTM02070 · Entitlement: Residence rules - Right to reside

  • TCTM02071 · The general rules for United Kingdom & United Kingdom nationals
  • TCTM02072 · Qualified persons
  • TCTM02073 · A worker and Jobseeker
  • TCTM02074 · A self employed person
  • TCTM02075 · A self-sufficient person
  • TCTM02076 · A retired person
  • TCTM02077 · A student
  • TCTM02078 · A family member of a ‘qualified person’
  • TCTM02079 · A person who has ceased activity as a worker or self employed person
  • TCTM02080 · A person who has a permanent right of residence
  • TCTM02081 · A person who has leave to enter or remain in the United Kingdom
  • TCTM02082 · Persons who have been granted exceptional leave or humanitarian leave or humanitarian protection
  • TCTM02083 · Right to reside for nationals of the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia (A8 nationals)
  • TCTM02084 · A8 countries
  • TCTM02085 · The Workers Registration Scheme (WRS)
  • TCTM02086 · Workers and jobseekers (A8 countries)
  • TCTM02087 · Right to reside for nationals of Bulgaria and Romania (A2 nationals)
  • TCTM02088 · Nationals of EEA member states
  • TCTM02089 · Right to reside on basis of child in education in the United Kingdom
  • TCTM02087A · TCTM02087A - Entitlement: residence rules - right to reside: right to reside for nationals of Croatia (A2 nationals)
  • TCTM02089A · Retaining a right to reside following giving up work during the latter stages of pregnancy.
  1. Entitlement: Residence rules - Right to reside: contents
  2. Entitlement: Residence rules - Right to reside: A retired person

TCTM02076 | Entitlement: Residence rules - Right to reside: A retired person

From HM Revenue & Customs · Tax Credits Technical Manual

Retired Person - European Economic Area (EEA) or Swiss nationals

A Retired person may have a right to reside in the United Kingdom if they meet the conditions explained in TCTM02079 as a worker who has ceased activity.

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