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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
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Entitlement: Residence rules - Present and ordinarily resident: Ordinary residence: coming to live in the United Kingdom

A person coming to the United Kingdom is ordinarily resident here if they live here as part of the regular order of their life for the time being. Often this will be obvious, on other occasions not, we need to consider all the relevant factors to build up an overall picture of the person’s position.

Examples of factors which may be relevant are given below. These factors may help to indicate whether or not a person is ordinarily resident. Normally, no single one will be the determining factor, all the circumstances of a particular case must be considered.

Examples of relevant factors:

  • why has the person to the United Kingdom? If they are here for recreational or temporary purposes (such as a holiday), this is likely to be a sign they are not ordinarily resident;
  • does the person intend to leave the United Kingdom (other than for temporary absences of limited duration) in the next two or three years? If so, this may indicate they are not here for a settled purpose and so not ordinarily resident;
  • does the visit to the United Kingdom form part of a pattern of regular and significant visits over a number of years, or is such a pattern expected to emerge? If so, this may indicate the person is ordinarily resident. The more frequent, and the longer, the visits, the more likely they are ordinarily resident;
  • has the person’s family (spouse or partner and any children) also come to live in the United Kingdom? If so, this may indicate that person (and their family) has a settled intention to remain in the United Kingdom, and is therefore ordinarily resident;
  • does the person have a settled home in the United Kingdom - for example, have they bought or leased accommodation? If so, this may indicate they are ordinarily resident. If not, this does not necessarily mean they are not ordinarily resident. Consider whether there are other reasons for this, such as lack of means;
  • how long has the person lived in the United Kingdom? The longer they have lived in the United Kingdom, the stronger the indication they are ordinarily resident. If a person has already lived here for three years or more, they should normally be accepted as ordinarily resident. (This does not mean people who have lived here for less than three years are necessarily not ordinarily resident. A person can be ordinarily resident from the first day they arrive in the United Kingdom if they have genuinely come to make their home here.)