HMRC internal manual

Residence, Domicile and Remittance Basis Manual

RDRM10410 - Residence: Liability to UK Tax: What this chapter is about

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

This chapter provides a series of tables that will tell you briefly how an individual’s residence and domicile status affects the types of income that are taxable in the UK. There is also additional information to help you understand the tables and how to apply that information to the individual circumstances.

This chapter, as with all the other chapters in this section of the guidance only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RDRM11000 onwards.

Before using the tables you should have decided, using the information provided earlier in the guidance, if the individual is

  • resident or not resident in the UK
  • ordinarily resident or not ordinarily resident in the UK
  • domiciled or not domiciled in the UK (see RDRM20000 onwards)

Whether an individual’s income or gains is chargeable to UK tax depends upon

  • the source of the income or gains
  • the individual’s residence status

The amount chargeable may depend upon the individual’s

  • ordinarily resident status
  • nationality
  • domicile