UT UA-2024-001027-HRP - [2025] UKUT 227 (AAC)

Summary: Presence and residence conditions – other (29.9) and Tax credits – other (33.7)

This case concerns JG’s entitlement to tax credits in the 2021/2022 tax year. His partner had become ordinarily resident in Slovenia in 2019, where she was caring for her mother and the children of herself and JG. JG visited her from 1 June 2021 to 17 December 2021. This exceeded the permitted period of temporary absence under the Tax Credits (Residence) Regulations 2003. As a result, his award of tax credits was limited to the inclusive period from 6 April 2021 to 24 August 2021. No allowance could be made for the travel disruption caused by the pandemic. Following the United Kingdom’s withdrawal from the EU, JG could not benefit from any provision of the Withdrawal Agreement. The First-tier Tribunal had no jurisdiction to deal with JG’s complaints about information on the official website or advice given by the helpline.

Before

UPPER TRIBUNAL JUDGE JACOBS

Between

Decided on 08 July 2025 without a hearing

Representatives

Claimant: Not represented

Commissioners: Rachel Dixon of the Commissioners’ Solicitors’ Office and Legal Services

Decision of Upper Tribunal

On appeal from the First-tier Tribunal (Social Entitlement Chamber)

Reference: SC303/23/00068

Decision date: 31 October 2023

Hearing: Telephone

The decision of the First-tier Tribunal did not involve the making of an error on a point of law under section 12 of the Tribunals, Courts and Enforcement Act 2007.

Reasons for Decision