TFC06150 | Residence rules: exceptions from being in the UK for persons ordinarily resident in the UK

Childcare Payments (Eligibility) Regulations 2015, regulation 7(3)(b) and (c)

A person that is resident in the UK but is taxed as if they were not by virtue of a double taxation agreement is not considered to be in the UK. This does not apply to frontier workers (see TFC06250 – Residents of a prescribed state).

Persons subject to immigration control are not considered to be in the UK. Immigration control is defined by reference to section 115(9) of the Immigration and Asylum Act 1999. Since 1 July 2021 this includes nationals of prescribed states (EEA states or Switzerland) unless they have or are awaiting a decision on Settled or Pre-settled status in the UK. The key element of the section 115(9) test is whether the person has recourse to public funds in the UK.