| Jurisdiction | UK Non-devolved |
| Citation | SI 2003/653 |
These Regulations may be cited as the Tax Credits (Immigration) Regulations 2003 and shall come into force on 6th April 2003.In these Regulations–has been given leave to enter, or remain in, the United Kingdom by the Secretary of State upon the undertaking of another person or persons, pursuant to the immigration rules, to be responsible for his maintenance and accommodation, andhas been resident in the United Kingdom for a period of at least 5 years commencing on or after the date of his entry into the United Kingdom, or the date on which the undertaking was given in respect of him, whichever is the later.Case 2He is a person who—falls within the terms of paragraph (a) of Case 1, andhas been resident in the United Kingdom for less than the 5 years mentioned in paragraph (b) of Case 1,but the person giving the undertaking has died or, where the undertaking was given by more than one person, they have all died.Case 4Where the claim is for working tax credit, he is—a national of a state which has ratified the European Convention on Social and Medical Assistance (done in Paris on 11th December 1953) lawfully present in the United Kingdom.The Case so described also applies where—the claim is for child tax credit,the award of child tax credit would be made on or after 6th April 2004, andimmediately before the award is made (and as part of the transition of claimants entitled to elements of income support and income-based jobseeker’s allowance, to child tax credit) the person is, or will on the making of a claim be, entitled to any of the amounts in relation to income support or income-based jobseeker’s allowance which are described in section 1(3) (d) of the Act.Case 5Where the claim is for child tax credit, he is F21a person who is lawfully working in the United Kingdom and— made a claim before 1st January 2021; andis a national of a State with which the European Union had, before 1st January 2021, concluded an agreement under Article 217 of the Treaty on the Functioning of the European Union providing in the field of social security for the equal treatment of workers who are nationals of the signatory State and their families; ormakes provision in the field of social security for the equal treatment of workers who are nationals of the State with which the agreement has been concluded and their families, ormakes provision for receipt of family allowances by members of a worker’s family who are legally resident in the United Kingdom.the calculation of the amount of tax credit under the Act, the Child Tax Credit Regulations and the Working Tax Credit Regulations (including any second adult element or other element in respect of, or determined by reference to, that person) ,the method of making (or proceeding with) a joint claim by the couple, andthe method of payment of the tax credit,(3) Where the other member is within Case 4 or 5 or regulation 5, paragraph (2) shall only apply to the tax credit to which he (in accordance with those provisions) is entitled.(4) Where a person has submitted a claim for asylum as a refugee and in consequence is a person subject to immigration control, in the first instance he is not entitled to tax credits, subject to paragraphs (5) to (9) .is notified that he has been recorded by the Secretary of State as a refugee F20or has been granted section 67 leave, andclaims tax credit within F16one month of receiving that notification,on the date when he submitted his claim for asylum, andon every 6th April (if any) intervening between the date in sub-paragraph (a) and the date of the claim referred to in paragraph
