NIM33560 - special cases: international - people going to or coming from abroad: row: meaning of "ordinarily resident" - factors to consider
Section 1(6) Social Security Contributions & Benefits Act 1992 Regulations 145, 146 and 149(2)(a) Social Security (Contributions) Regulations 2001
As explained at NIM33555, the words “ordinarily resident” are not defined in the above legislation. So whether a person is “ordinarily resident” is a question of fact and will depend on the particular facts of the case. So it is possible for someone to be “ordinarily resident” in two places at the same time.
In considering whether a person is “ordinarily resident”, you should take into account the following factors,
- Will the person be returning to Great Britain or Northern Ireland during the period of employment abroad?
- Will the person’s family - spouse/partner and/or children - be staying in the UK?
- Will the person retain a home in Great Britain or Northern Ireland during their period abroad?
- If the person retains a home, will it be available for their use when they return?
- Will the person be returning to Great Britain or Northern Ireland at the end of the period abroad?
The list is not exhaustive but, answering yes to any, or all, of the above questions is an indicator the individual remains “ordinarily resident”. Answers of no would indicate it is less likely that the person will remain ordinarily resident.
Additional questions you could consider include;
- How long has the person lived in Great Britain or Northern Ireland prior to going abroad?
- What will be the purpose(s) of the any return visit(s)?
For guidance on the definition of “ordinarily resident” for tax purposes, see the Residence, Domicile and Remittance Basis Manual, RDRM.