SolvedTFC07200 | Persons not treated as being in the UK: residents of non-EEA states working in the UK
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments (Eligibility) Regulations 2015, regulation 7(3)(b)
A person who is in paid work in the UK but is not a resident of a prescribed state is treated as not being in the UK.
A “prescribed state” means any EEA state or Switzerland