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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Coming to the United Kingdom: Circumstances before arrival

In most cases it will be clear whether an individual becomes resident or not, but this depends on a number of factors. These include:

  • whether they have been resident in the UK before
  • how many days they have spent in the UK
  • the pattern of their presence in the UK or absence from it over a period of years
  • whether the individuals purpose for being in the UK is settled or temporary
  • the individuals family, social and work ties to the UK,
  • their accommodation arrangements.

If the individual is returning to the UK after a period abroad and was previously resident and ordinarily resident in the UK refer to RDRM10225.

If the individual normally lives abroad and was not ordinarily resident before arrival refer to RDRM10230 and RDRM10235.