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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Coming to the United Kingdom: Ordinarily resident status

Ordinarily resident

If an individual has come to the UK for a settled purpose, for example to live or work in the UK for three years or more, they will be ordinarily resident from when they first arrive.

If the individual owns or acquires accommodation on a long-term lease of three years or more in the year they arrive this is an indication that their presence in the UK forms part of the regular and habitual mode of their life for the time being. Such a mode of life means that the individual is ordinarily resident from when they arrive.

However, the ownership of accommodation by itself will not make an individual ordinarily resident providing they dispose of it and leave the UK within three years of their arrival. An individual could still be ordinarily resident in the UK even if they leave within three years if their purpose for being here was settled when they first came here.

If the individual was not ordinarily resident before arriving here the following charts will assist you to determine the individual’s ordinarily resident status for both the year of arrival and following years

2.6 CHART A (Word 44KB): Year of arrival

2.6 CHART B (Word 39KB): Years after the year of arrival