HM Revenue & Customs 17 November 2015, TCTM02027 (Entitlement: Residence rules - Present and ordinarily resident: Making decisions about whether a person is ordinarily resident)

Tax Credits Technical Manual › Entitlement › Residence rules - Present and ordinarily resident › Making decisions about whether a person is ordinarily resident — TCTM02027When initially deciding if a person is ordinarily resident (under section 14 of the Tax Credits Act 2002) or later for a revised decision (under section 15 or 16), consider the facts that apply at the time.