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Contents

Official guidance
Tax Credits Technical Manual

TCTM02100 · Entitlement: Immigration rules

  • TCTM02101 · Introduction
  • TCTM02102 · General exclusion of people subject to immigration control from entitlement to CTC or WTC
  • TCTM02103 · People who are not subject to immigration control
  • TCTM02104 · Entitlement: Immigration rules
  • TCTM02105 · Entitlement: Immigration rules
  • TCTM02106 · Entitlement: Immigration rules
  • TCTM02107 · Entitlement: Immigration rules
  • TCTM02108 · Entitlement: Immigration rules
  • TCTM02109 · Entitlement: Immigration rules
  • TCTM02110 · Transitional rules: asylum claims before 3 April 2000
  • TCTM02111 · Transitional rules: nationals of ECSMA and Social Charter countries
  • TCTM02112 · Treatment of people granted refugee status
  • TCTM02113 · Entitlement: Immigration rules
  1. Entitlement: Immigration rules: Contents
  2. Entitlement: Immigration rules

TCTM02104 | Entitlement: Immigration rules

From HM Revenue & Customs · Tax Credits Technical Manual

Exceptions to the general exclusion

Even if people are subject to immigration control as described in TCTM02102, they may still be able to qualify for CTC or WTC (or both) if they are covered by one of the following exceptions to the general exclusion.

People who are subject to a maintenance undertaking TCTM02105

People whose funds from abroad are disrupted TCTM02106

Nationals of States covered by the European Convention of Social and Medical Assistance or the Council of Europe Social Charter TCTM02107

Workers from states with which the EC has an agreement for equal treatment for social security TCTM02108

Transitional rules: people who claimed asylum before 5 February 1996 TCTM02109

Transitional rules: asylum claims before 3 April 2000 TCTM02110

Transitional rules: nationals of ECSMA and Social Charter countries TCTM02111

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