TCTM02028 - Entitlement: Residence rules - Present and ordinarily resident: Ordinary residence: what to consider

A person is ordinarily resident if they normally reside in the United Kingdom (apart from temporary or occasional absences), and their residence here is voluntary and part of the regular order of their life for the time being. Decisions about whether a person is ordinarily resident are based on all the circumstances of the particular case.

A person can be ordinarily resident in more than one country. A person can have a home in another country and be ordinarily resident in the United Kingdom.

If a person lives in the United Kingdom year after year, they should be treated as ordinarily resident here.