Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
, see all updates

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, and
  • their accommodation arrangements.

From the information you get, use this 2.3 chart (Word 41KB) to find the next guidance.