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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Residence or employment in the United Kingdom

Sections 829 and 831 ITA 2007

Resident in more than one country

An individual can be resident and ordinarily resident in more than one country at the same time. The fact that an individual might prove to be resident or ordinarily resident elsewhere does not mean that they will be neither resident nor ordinarily resident in the United Kingdom. The decision whether an individual is resident and ordinarily resident in the United Kingdom is made by reference to United Kingdom law.