EIM42910 - Residence: taxpayer coming to the United Kingdom: taxpayer’s residence status in the United Kingdom from the date of arrival

With the introduction of the Statutory Residence Test (SRT) from 6 April 2013, the concept of ordinarily resident has been rendered obsolete. For 2013 to 2014 onwards, an individual will either be resident or not resident in the UK, depending on their results once they have worked through the SRT.