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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Coming to the United Kingdom: Resident status

If the individual was not ordinarily resident in the UK, that is the individual usually lives abroad or has been abroad for a period of time before arrival, the following chart will help you decide

  • the residence status of the individual
  • which further guidance to review
  • if the case should be submitted to Specialist Personal Tax, PTI Advisory, Residence & Domicile Technical Team

follow the 2.5 chart (Word 50kb)