SolvedTFC06250 | Residence rules: residents of a prescribed state
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments (Eligibility) Regulations 2015, regulation 7(1)(d)
Residents of a prescribed state who are not subject to immigration control and are in paid work in the UK are treated as being in the UK. This covers persons living in a prescribed state but working in the UK (generally referred to as frontier workers), allowing them to use TFC.
A “prescribed state” means any EEA state or Switzerland