Residence and FIG Regime Manual

RFIG30430 - Residence for tax years before 2013-14: coming to the United Kingdom: pensioner - not resident and not ordinarily resident for the whole tax year

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 is not resident and not ordinarily resident for the whole tax year of arrival, is not working in the UK and receives a pension paid by or on behalf of a person in the UK, refer to guidance PAYE81750 to decide if PAYE applies.