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HMRC internal manual

International Manual

Double Taxation applications and claims: applicants/claimants - individuals: Guidance on the rules of residence of individuals in the UK

A summary of the basic rules of residence can be found in HMRC booklet RDR1, which can be viewed by external customers on the HMRC website.

Guidance on residence

In many cases, from the answers that the claimant gives to the questions on the relevant application/claim form, it will be clear that he is not resident in the UK. However, you may see cases where you will need to look at the Residence, Domicile and Remittance Basis Manual for further help.