HSTM02600 - Eligibility: UK connection condition - other temporary absences
Account holders can be treated as being in the UK and therefore meeting the UK connection condition if they are temporarily absent.
Temporary absences from the UK are defined within Regulation 4 of the Tax Credits (Residence) Regulations 2003 for individuals who meet the first benefit entitlement conditions and Regulation 11 of the Universal Credit Regulations (2013) for individuals who meet the second benefit entitlement condition.