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Official guidance
Tax-Free Childcare Technical Manual

TFC06000 · Entitlement: residence rules: contents

  • TFC06050 · Residence rules: present in the UK
  • TFC06100 · Residence rules: ordinarily resident in the UK
  • TFC06150 · Residence rules: exceptions from being in the UK for persons ordinarily resident in the UK
  • TFC06200 · Residence rules: crown servants and members of His Majesty’s forces posted abroad
  • TFC06250 · Residence rules: residents of a prescribed state
  • TFC06300 · Residence rules: exceptions to the ordinarily residence rules
  • TFC06350 · Residence rules: temporary absence from the UK – general rules
  • TFC06400 · Residence rules: meaning of a partner
  • TFC06450 · Residence rules: meaning of a qualified practitioner
  • TFC06500 · Residence rules: meaning of a close relative
  • TFC06550 · Residence rules: meaning of a mariner
  • TFC06600 · Residence rules: meaning of a continental shelf worker
  • TFC06650 · Residence rules: meaning of a designated area
  • TFC06700 · Residence rules: meaning of prescribed area
  1. Entitlement: residence rules: contents
  2. Residence rules: present in the UK

TFC06050 | Residence rules: present in the UK

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 7

The requirement to be present in the UK on the date of their declaration of eligibility literally means that a person be physically present in the UK on the date of their declaration of eligibility. However, there are rules to allow people to make declarations of eligibility when they are not physically in the UK but can be treated as such.

Regulation 7 of the Childcare Payments (Eligibility) Regulations 2015 provides that certain people are to be treated as still being in the UK during any period where they are not physically in the UK. This means there is nothing to prevent them from either making a new declaration of eligibility or making a reconfirming declaration.

The UK is England, Scotland, Wales, Northern Ireland, and adjacent islands. It does not include the Isle of Man or the Channel Islands.

Note: The rules about being in the UK apply to a declarant only. There is no such requirement on their partner.

Childcare Payments Regulations 2015, regulation 6(7)

A “declarant” means a person who makes a declaration of eligibility for the purposes of either opening a childcare account or reconfirming eligibility.

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