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HMRC internal manual

Employment Income Manual

Residence: taxpayer coming to the United Kingdom: taxpayer not ordinarily resident in the United Kingdom from the date of arrival

If, for the year of arrival in the United Kingdom, an individual is not ordinarily resident from the date of arrival, you should refer to the Residence, Domicile and Remittance Basis manual (see RDRM10235 Chart B) to decide how to treat the ordinarily resident status for years after the year of arrival.