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Wednesday, 3 October 2023

New arrivals to the UK - do you qualify for tax credits?

If you've come from another country to live in the UK you may be able to get tax credits. But to qualify for them you'll have to satisfy some 'residency' rules.

Who can get tax credits?

To get tax credits you'll normally need to:

  • be physically present in the UK
  • be 'ordinarily resident' in the UK - so your main home is here

To get Child Tax Credit you must also have a 'right to reside' in the UK.

Being present in the UK

To get tax credits you normally have to be physically present in the UK. You'll still be able to qualify if you're out of the country for short, temporary stays such as a holiday.

Being 'ordinarily resident'

To get tax credits you have to be ordinarily resident. You'll usually be ordinarily resident if:

  • your main home is in the UK
  • you've chosen to live and settle here
  • you only go abroad for short periods - like on holiday

The Tax Credit Office will decide whether or not you're ordinarily resident by looking at all your circumstances.

Ordinarily resident - an example

Aleksy and his wife and son have moved permanently to the UK from Poland. Aleksy works as a self-employed property developer and his son is registered at the local school. Aleksy's main home is in the UK and the family has chosen to live and settle here. So they are classed as being ordinarily resident, and can make a claim for tax credits.

Having a 'right to reside' in the UK

You have a right to reside in the UK if you're:

  • a UK national
  • from the Channel Islands
  • from the Isle of Man
  • from the Republic of Ireland

If you're from another country, check if you have the right to reside by using the table below. The information in the table applies from 1 May 2011.

Where you’re from When you have a right to reside in the UK
Austria, Belgium, Czech Republic, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, Switzerland

If one of the following applies:

  • you are working for an employer or are self-employed in the UK
  • you are actively looking for work and are registered with Jobcentre Plus
  • you can support yourself and your family financially - and have comprehensive sickness insurance cover for yourself and your family

You also have a right to reside if one of the above applies to a family member you are dependent on - for example your partner.

Bulgaria, Romania

If one of the following applies:

  • you are working, and got a worker authorisation document before you started work
  • you are self-employed in the UK
  • you came to the UK under the Highly Skilled Migrants Programme and hold a registration certificate
  • you are looking for work, can support yourself and your family financially - and have comprehensive sickness insurance cover for yourself and your family
  • you are registered with Jobcentre Plus and, for at least 12 months before becoming unemployed, you were in a job authorised by the Home Office

You also have a right to reside if one of the above applies to a family member you are dependent on - for example your partner.

None of the above countries

If you have permission to enter and remain in the UK.

Immigration and tax credits

You may not be able to get tax credits if you're subject to 'immigration control'. This generally means one of the following:

  • you have permission to stay in the UK as long as you don't claim benefits
  • you need permission to stay in the UK, but don't have it

Sometimes if you're subject to immigration control you might still able to claim tax credits. For example, if you're from a country with which the UK has a social security agreement that covers tax credits, like Turkey.

If you've come to the UK but your family has stayed behind

If your family lives in another European Economic Area (EEA) country you may be able to claim tax credits for them.

If you've come to the UK from a country outside the EEA or Switzerland, and your family has stayed behind, you can't claim for them. You can claim tax credits for them when they actually arrive in the UK.

Help and advice

It's important to get the right advice about your particular immigration status.

There is more information, including contact telephone numbers, on the UK Border Agency (UKBA) website.

Provided by HM Revenue and Customs

Additional links

Simpler, Clearer, Faster

From 17 October, GOV.UK will be the best place to find government services and information

How to claim

Where to get the tax credits claim form and who should make the claim

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