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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Leaving the United Kingdom: Residence status


One of the many factors that determine an individual’s residence is the number of days they are physically present in the UK. The only occasion when days alone determine an individual’s residency is when they are here for 183 days or more during a tax year.

An individual may also be resident in the UK if they are here for fewer than 183 days in a tax year. This will depend on how often and how long they are here, the purpose and pattern of their visits and their connections to the UK. This might include the location of their family, their property, their work life and social connections.

If the nature and degree of ties to the UK show that it is usual for an individual to live in the UK, they are resident in the UK.

Ordinary residence

Ordinary residence is different from residence. The word ‘ordinary’ indicates that an individual’s residence in the UK is typical for them and not casual. If an individual has always lived in the UK then they are ordinarily resident here.

The pattern of an individual’s presence, both in the UK and overseas, is an important factor when deciding if they are ordinarily resident in the UK. You will need to take into account the reasons for them being in, coming to, or leaving the UK and their lifestyle and habits.

Using the information you get (for example on the form P85), working through the following charts will help you to decide

  • the individual’s residence and ordinary residence status
  • if you need to refer to further guidance from within the RDRM or other guidance manuals
  • whether you need to refer to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team, Bootle.

1.3 Chart A (Word 35kb)
1.3 Chart B (Word 38kb)
1.3 Chart C (Word 40kb)
SEES Decision Tree