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You would have to give more details, but there is effective transitional protection by virtue of the wording of the right to reside test:
5. A person shall be treated as not being in the United Kingdom for the purposes of Part 1 of the Act where he
(a) makes a claim for child tax credit (other than being treated as making a claim under regulation 11 or 12 of the Tax Credits (Claims and Notifications) Regulations 2002<3> or otherwise), on or after 1st May 2004;
(b) does not have a right to reside in the United Kingdom.
Hence, the right to reside test will only apply to those making claims after 1st May 2004. Those already receiving tax credit before that date will have made their claim before 1st May 2004, and will therefore have protection against the change.
Further, a claim for the next tax year can be made by making a declaration (or failing to make a declaration) following a final notice for the previous tax year under s. 17 of the TCA2002 by operation of regulations 11 (declaration) and 12 (no declaration) of the TC(Claims and Notifications) Regulations 2002. Such claims are not treated as claims for the purpose of causing the above right to reside test to apply, so - again - there is effective transitional protection for the renewals of awards where the initial claim was before 1 May 2004.
Not sure if that helps - what is your situation?
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