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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Introduction: How to use the guidance

Normally you would consider an individual’s residence status when they are either leaving or coming to the UK. Your starting point will usually be to look at RDRM10100 (which deals with individuals leaving the UK) or RDRM10200 (which deals with individuals coming to the UK). Sometimes you will have to look at both chapters, for example where an individual leaves the UK and comes to the UK on one or more occasions.

The other chapters are for your general guidance on matters which are affected by the residence decision for example claims to personal allowances, and whether income is chargeable to tax.

You need to take particular care with some topics. They are mentioned in the chapters ‘Particular occupations’ RDRM10500 and ‘General Information’ RDRM10600.