Chapter TCTM02102

Published date19 March 2016
Record NumberTCTM02102
The Tax Credits (Immigration) Regulations 2003, Reg. 3(1)

The general rule is that people whose right to remain in the United Kingdom is subject to a limitation or restrictions are not entitled to CTC or WTC.

This general exclusion applies to people who are subject to immigration control. The term “person subject to immigration control” is defined in the Immigration and Asylum Act 1999 and means people:

  • who require permission to enter or remain in the UK and do not have it;
  • whose permission to enter or remain in the UK is subject to the condition that they do not have recourse to public funds;
  • whose leave to enter or remain in the UK is given as a result of a maintenance undertaking. (They are sometimes known as “sponsored immigrants”.) A maintenance undertaking means a written undertaking given by another person (or persons), under the Home Office’s immigration rules, to be responsible for the maintenance and accommodation of the person in question; or
  • who qualify under Section...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT