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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 person who has a permanent right of residence

TCTM02080 | Entitlement: Residence rules - Right to reside: A person who has a permanent right of residence

From HM Revenue & Customs · Tax Credits Technical Manual

The Immigration (European Economic Area) Regulations 2006, regulation 1

Permanent right of Residence - European Economic Area (EEA) or Swiss nationals

The following persons shall acquire the right to reside in the United Kingdom permanently;

  • a person who has been granted settled status under the European Union settled Status Scheme

  • an EEA or Swiss national who has resided in the United Kingdom and had a right to reside here for a continuous period of five years;

  • a family member of an EEA or Swiss national who is not himself an EEA or Swiss national but who has resided in the United Kingdom with the EEA or Swiss national who has a right to reside here for a continuous period of five years; (‘resided in the United Kingdom with’ requirement relates to presence in the UK; it does not require living in a common family home).

  • an EEA or Swiss national worker or self-employed person who has ceased activity;

  • the family member of an EEA or Swiss national worker or self-employed person where-

  • the worker or self-employed person has died;

  • the family member resided with him immediately before his death; and

  • the worker or self-employed person had resided continuously in the United Kingdom for at least the two years immediately before his death or the death was the result of an accident at work or an occupational disease;

  • a person who-

  • has resided in the United Kingdom and has had a right to reside for a continuous period of five years; and

  • was at the end of that period, a family member of an EEA or Swiss national who has retained the right of residence.

Once acquired, the right of permanent residence shall be lost only through absence from the United Kingdom for a period exceeding two consecutive years.

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