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Tax Credits (Residence) Regulations 2003

Consolidated Text As Enacted Cited authorities 13 Cited in Amendments 17 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2003/654
Year2003
  • These Regulations may be cited as the Tax Credits (Residence) Regulations 2003 and shall come into force on 6th April 2003.
    • (1) In these Regulations—(2) In these Regulations a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002.(1) A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act if he is not ordinarily resident in the United Kingdom.(2) F14Paragraphs (1) and (6) do not apply to a Crown servant posted overseas or his partner.(3) A person who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom shall be treated as being ordinarily resident in the United Kingdom F15and paragraph (6) shall not apply.(4) For the purposes of working tax credit, a person shall be treated as being ordinarily resident if he is exercising in the United Kingdom his rights as a worker pursuant to F10Parliament and Council Regulation (EU) No 492/2011 or he is a person with a right to reside in the United Kingdom pursuant to F19the Immigration (European Economic Area) Regulations 2016.makes a claim for child tax credit ..., on or after 1st May 2004; anddoes not have a right to reside in the United Kingdom;...has a right to reside under paragraph (1) of regulation 16 of the Immigration (European Economic Area) Regulations 2016, but only in a case where the right exists under that regulation because the person satisfies the criteria in paragraph (5) of that regulationF25; orwould fall within paragraph (i) or (ii) but for the fact that that person has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the immigration rules.(5A) Paragraph (5) (b) (ii) does not apply to a person who is lawfully working in the United Kingdom and is a national of a State with which the European Union has 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.has limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 which has been granted by virtue of Appendix EU to the Immigration Rules;has been granted such leave in reliance of being a family member of a relevant person of Northern Ireland in accordance with those Rules; andwould have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national within the meaning of regulation 2 of those Regulations.(6) Subject to paragraph (7) , a person is to be treated as being in the United Kingdom for the purposes of Part 1 of the Act where he makes a claim for child tax credit only if that person has been living in the United Kingdom for 3 months before that claim plus any time taken into account by regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002 for determining for the purpose of that regulation when the claim is treated as having been made.most recently entered the United Kingdom before 1st July 2014;is a worker or a self-employed person in the United Kingdom for the purposes of F21regulation 4(1) (a) or (b) of the Immigration (European Economic Area) Regulations 2016;retains the status of a worker or self-employed person in the United Kingdom pursuant to F22regulation 6(2) or (4) of the Immigration (European Economic Area) Regulations 2016;is treated as a worker in the United Kingdom pursuant to regulation 5 of the Accession of Croatia (Immigration and Worker Authorisation) Regulations 2013 (right of residence of a Croatian who is an “accession State national subject to worker authorisation”) ;is a family member of a person referred to in sub-paragraphs (b) , (c) , (d) or (i) ;is a person to whom regulation 4 applies (persons temporarily absent from the United Kingdom) and who returns to the United Kingdom within 52 weeks starting from the first day of the temporary absence;returns to the United Kingdom after a period abroad of less than 52 weeks where immediately before departing from the United Kingdom that person had been ordinarily resident in the United Kingdom for a continuous period of 3 months;returns to the United Kingdom otherwise as a worker or self-employed person after a period abroad and where, otherwise than for a period of up to 3 months ending on the day of returning, that person has paid either Class 1 or Class 2 contributions pursuant to regulation 114, 118, 146 or 147 of the Social Security (Contributions) Regulations 2001 or pursuant to an Order in Council having effect under section 179 of the Social Security Administration Act 1992;is not a national of an EEA State and would be a worker or self-employed person in the United Kingdom for the purposes of F23the Immigration (European Economic Area) Regulations 2016 if that person were a national of an EEA State;is a refugee as defined in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;granted by the Secretary of State with recourse to public funds, ordeemed to have been granted by virtue of regulation 3 of the Displaced Persons (Temporary Protection) Regulations 2005;has been granted leave to remain in the United Kingdom by the Secretary of State pending an application for indefinite leave to remain as a victim of domestic violence;has been granted humanitarian protection by the Secretary of State under Rule 339C of Part 11 of the rules made under section 3(2) of the Immigration Act 1971;has been granted section 67 leave.(8) F28For the purposes of paragraph (7) (e) , a “family member” means a person who is defined as a family member of another person in F24regulation 7 of the Immigration (European Economic Area) Regulations 2016.(9) In this regulation, “EEA State”, in relation to any time, means a state which at that time is a member State, or any other state which at that time is a party to the agreement on the European Economic Area signed at Oporto on 2nd May, together with the Protocol adjusting that Agreement signed at Brussels on 17th March 1993, as modified or supplemented from time to time.(10) In this regulation “section 67 leave” means leave to remain in the United Kingdom granted by the

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