TCTM02022 - Entitlement: Residence rules - Present and ordinarily resident: Present in the United Kingdom

Tax Credits Act 2002, section 3(3)

The requirement to be present in the United Kingdom is that a person be 바카라 사이트œin the United Kingdom바카라 사이트. On its own, this would require the person to be physically present here on each day throughout the period of an award. However, there are rules to allow entitlement to continue during temporary absences of limited duration. These rules are explained at TCTM02040.