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Contents

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: Nationals of EEA member states

TCTM02088 | Entitlement: Residence rules - Right to reside: Nationals of EEA member states

From HM Revenue & Customs · Tax Credits Technical Manual

Countries within the European Union (EU) prior to 1 May 2004 were:

  • UK

  • Denmark

  • Sweden

  • Ireland

  • France

  • Germany

  • Spain

  • Portugal

  • Netherlands

  • Austria

  • Belgium

  • Finland

  • Italy

  • Luxembourg

  • Greece

The EU has an agreement with Norway, Iceland and Liechtenstein (the European Economic Area, [EEA]) and a separate agreement with Switzerland, which confers similar rights of EU nationals on nationals of those countries.

On 1 May 2004, ten countries joined the EU. They were:

  • Estonia*

  • Latvia*

  • Lithuania*

  • Poland*

  • The Czech Republic*

  • Slovakia*

  • Hungary*

  • Slovenia*

  • Cyprus

  • Malta

(* Called the “A8” countries - see below)

On 1 January 2007, 2 countries joined the EU. They were:

  • Bulgaria

  • Romania

On 1 July 2013, Croatia joined the EU.

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