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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Coming to the United Kingdom: Residence status

If the individual was not ordinarily resident in the UK, they will need to check the following:

1 - If all of the following circumstances apply and the individual has come to work in the part of the UK sector of the Continental Shelf outside UK territorial waters:

  • the individual has lived abroad for at least 4 complete tax years
  • during the 4 years before the year of arrival
    • all visits to the UK totalled less than 364 days
    • visits in any one tax year total less than 183 days

the individual will be resident in the UK (refer to RDRM10235 and RDRM10255).

2 - If they have not come to work on the UK Continental Shelf, the individual has come to the UK for one or more of the following reasons:

  • permanent residence
  • to remain indefinitely
  • to remain for 2 years or more

And they fulfil one of the following conditions during the year of arrival:

  • owns accommodation
  • has accommodation on a lease of 3 years or more.

  Checks will need to be made to see whether the individual is in the UK for 183 days or more in the tax year. if they are the individual will be UK resident for the year of their arrival. if they are not in the UK for 183 days or more the individual will not be UK resident in the year of arrival. (Refer to RDRM10235, RDRM10255, also RDRM10260 (for employees), or RDRM10265 (for non-employees)).

If the time the indivdiual intends to spend outsude the UK, in each year of their stay is less than 50%, they will be UK resident from the date of arrival. (Refer to RDRM10255 and RDRM10245).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)