Can you claim tax credits if you live outside of the UK?

If you're a Crown Servant posted overseas, or living abroad but working in the UK (a 'cross-border' worker) you could qualify for tax credits. If you live outside the UK, but have a child and get UK benefits or State Pension, you may also qualify.

You're a Crown Servant posted overseas

When you work for the UK Government, for example, as a civil servant or a member of the armed forces you're a Crown Servant. If you have to work abroad you may be able to claim tax credits, just as if you were living in the UK. The Tax Credit Office will treat you as being in the UK if any of the following applies:

just before you were posted abroad, you were 'ordinarily resident' in the UK
you've had a series of postings abroad and you were 'ordinarily resident' in the UK immediately before any of those postings
you were in the UK just before you were posted abroad, and the reason you were in the UK was connected to your posting, this can apply to a single posting or to a series of postings

Ordinarily resident

Ordinarily resident means you normally live in the UK, and plan to stay here for the time being. When the Tax Credit Office decides if you're ordinarily resident in the UK they'll look at things like:

where your settled home is
where your close family live
why you came to the UK
if you plan to leave the UK for good in the next two or three years

If your partner's a Crown Servant posted overseas

If your partner's a Crown Servant working outside the UK, you may be able to claim tax credits if you:

live with your partner while they work abroad
live in the UK while your partner works abroad

You don't need to be ordinarily resident in the UK during the time you’re with your Crown Servant partner overseas.

You're a cross-border worker

If you regularly travel from another country - such as the Republic of Ireland or France - to work in the UK you may be able to get Working Tax Credit. If you have a child you could also get Child Tax Credit.

The tax credits - and the amount - you can get depends on your income and circumstances.

Tax credits for cross-border workers

You have a child - and get UK benefits or State Pension

If none of the sections above apply to you, you might be able to claim Child Tax Credit if both of the following apply:

you and your child live in a European Union (EU) member state
you get one of certain benefits, or State Pension, from the UK

You need to be getting at least one of the following:

Incapacity Benefit
State Pension
Widow’s Benefit
Bereavement Benefit
Industrial Injuries Disablement Benefit
contribution-based Employment and Support Allowance
Severe Disablement Allowance

If you don't live in an EU member state, you won't be able to get Child Tax Credit. An exception to this is if you (or your partner) are a Crown servant posted abroad. See the sections above for more information.

EU member states

The following countries, along with the UK, are EU member states:

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

What makes up the United Kingdom (UK)?

The UK is made up of: