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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Residence: Coming to the United Kingdom: Resident and ordinarily resident throughout

Examples

If an individual has not gone abroad for a settled purpose, they will be treated as remaining resident and ordinarily resident throughout a period of absence from the UK. [PAYE81575]

If an individual has been working or living abroad and they return to the UK before they have been absent for a complete tax year they will be treated as remaining resident and ordinarily resident throughout the period of absence from the UK.

If an individual’s circumstances change while they are abroad, for example there is a break in full-time employment, they might no longer meet the requirements shown in HMRC6 paragraph 8.5 and so remain resident and ordinarily resident in the UK.

Action

  • review the liability for the year(s) of departure and arrival
  • under EIM40001 onwards, particularly EIM40003, if the individual is an employee
  • if the individual is self-employed review the Business Income Manual (BIM)
  • full personal allowances are due against all the income chargeable to UK tax for the whole tax year