RFIG30350 - Residence for tax years before 2013-14: coming to the United Kingdom: residence status if individual was not ordinarily resident before arrival

This chapter 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 RFIG20000 onwards.

If the individual was not ordinarily resident in the UK, they will need to check the following:

1 - If all of the following circumstances apply and the individual has come to work in the part of the UK sector of the Continental Shelf outside UK territorial waters:

  • the individual has lived abroad for at least 4 complete tax years
  • during the 4 years before the year of arrival:
    • all visits to the UK totalled less than 364 days
    • visits in any one tax year total less than 183 days

the individual will be resident in the UK (refer to RFIG30360 and RFIG30400).

2 - If they have not come to work on the UK Continental Shelf, the individual has come to the UK for one or more of the following reasons:

  • permanent residence
  • to remain indefinitely
  • to remain for 2 years or more

And they fulfil one of the following conditions during the year of arrival:

  • owns accommodation
  • has accommodation on a lease of 3 years or more.

Checks will need to be made to see whether the individual is in the UK for 183 days or more in the tax year. If they are the individual will be UK resident for the year of their arrival. If they are not in the UK for 183 days or more the individual will not be UK resident in the year of arrival. (Refer to RFIG30360, RFIG30400, also RFIG30410 (for employees), or RFIG30420 (for non-employees)).

If the time the individual intends to spend outside the UK, in each year of their stay is less than 50%, they will be UK resident from the date of arrival (refer to RFIG30400 and RFIG30380).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)