TCTM02022 - Entitlement: Residence rules - Present and ordinarily resident: Present in the United Kingdom
Tax Credits Act 2002, section 3(3)
»Ê¹ÚÌåÓýapp requirement to be present in the United Kingdom is that a person be “in the United Kingdomâ€�. On its own, this would require the person to be physically present here on each day throughout the period of an award. However, there are rules to allow entitlement to continue during temporary absences of limited duration. »Ê¹ÚÌåÓýappse rules are explained at TCTM02040.