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HMRC internal manual

Employment Income Manual

Residence or employment in the United Kingdom

Part 2 Chapters 4 and 5 ITEPA 2003

Meaning of ‘resident’ in the United Kingdom

You need to know an employee’s residence status before you can decide what general earnings are chargeable to income tax. However, the Taxes Acts do not define what is meant by resident and ordinarily resident. Essentially it is a question of fact decided by the relevant facts of the particular case.

You need to know if the employee is:

  • resident or not resident, and
  • ordinarily resident or not ordinarily resident.

‘Resident’ is related to actual presence in the United Kingdom during the tax year.

Ordinarily resident’ is normally where an individual is resident year after year.