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Residence rules for tax credit claimants

To be eligible for tax credits, the individual must usually live in the UK ― that is England, Scotland, Wales or Northern Ireland. The UK does not include the Channel Islands or the Isle of Man.

For claims made on or after 1 July 2014, the claimant must have been living in the UK for three consecutive months immediately prior to making the claim. This rule applies equally where the claim is backdated; the claimant must have been living in the UK for three consecutive months immediately prior to that earlier date. However, this three-month rule does not apply to