# The Tax Credits (Residence) Regulations 2003, Regulation 5: Crown servants posted overseas


(1) A Crown servant posted overseas shall be treated as being in the United Kingdom.
(2) A Crown servant posted overseas is a person performing overseas the duties of any office or employment under the Crown in right of the United Kingdom —
(a) who is, or was, immediately prior to his posting or his first of consecutive postings, ordinarily resident in the United Kingdom; or
(b) who, immediately prior to his posting or his first of consecutive postings, was in the United Kingdom in connection with that posting.

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Source: https://www.legislation.gov.uk/uksi/2003/654/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-credits-residence-regulations-2003/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.