Chapter CCM20080
Published date | 16 April 2016 |
Record Number | CCM20080 |
Court | HM Revenue & Customs |
The requirement to have a right to reside only applies to CTC claims made on or after 1 May 2004. However, an EEA (European Economic Area) national claiming WTC who is not exercising their free movement rights in the UK as a worker will not be treated as being ordinarily resident in the UK unless they have a right to reside.
The following groups have a R2R in the UK when claiming CTC
- All United Kingdom nationals and those with a right to reside in the Common Travel Area (which covers the UK, the Republic of Ireland, the Channel Islands and the Isle of Man)
- All EEA nationals working in the UK, however there are special rules for the A8 and A2 countries and these must be adhered to ensure R2R entitlement, see CCM20110 and CCM20140
- All EEA Nationals who are self employed in the UK
- Work seekers from the pre 1st May 2004 Member States, Cyprus and Malta who are actively seeking work and have a reasonable chance of finding work and A2 nationals who have been admitted under the Highly Skilled Migrants Programme and who hold a certificate confirming they have unconditional access to the UK labour market
- Non EEA nationals with permission to stay or remain in the UK, such as those granted Indefinite Leave to Remain
- Primary Carer of a child of an EEA national who is or was a worker in the UK has a R2R in the UK for as long as that child is in formal education in the UK. The R2R of the child in education - and so of the primary carer persists until the child reaches the age of 18. If the right is to continue beyond that point there must be some...
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