Skip to content
Solved
SearchBrowse
Sign in

Contents

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: crown servants and members of His Majesty’s forces posted abroad

TFC06200 | Residence rules: crown servants and members of His Majesty’s forces posted abroad

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

Childcare Payments (Eligibility) Regulations 2015, regulation 7(1)(b) and (c)

Crown servants and members of His Majesty’s forces posted abroad, including accompanying partners (although there is no requirement for the partner to be in the UK, the partner of the forces member might be the person making the declaration), are treated as being in the UK provided they are, or were immediately prior to the posting, ordinarily resident in the UK.

PreviousNext
PrivacyTerms