RDRM10225 - Residence: Coming to the United Kingdom: Residence status

If an individual has previously been resident in the UK and they are returning after a period abroad, you will need to consider whether or not the absence from the UK was a period of non-residence. If an individual was not resident they may have been ‘temporarily not resident’ and this might affect their liability to UK tax when they become resident in the UK again. The individual may not be entitled to the split year treatment (extra statutory concession A11).

If the individual was previously resident and ordinarily resident in the UK check if they were abroad for at least a complete tax year, if not they will remain resident and ordinarily resident throughout.

If the individual was abroad for at least a complete tax year, and all of the following circumstances apply:

• the individual or an accompanying spouse or civil partner working full-time outside the UK
• did the work and the absence both extend over a complete tax year
• during the 4 years immediately before the year of arrival, or if shorter the period of work abroad, their
  • visits to the UK total less than 183 days in any tax year
  • visits were not regular visits year by year which averaged 91 days or more in each year (refer to RDRM10615)

The individual will be resident and ordinarily resident from the day of arrival (refer to RDRM10245).

If the individual does not meet all the conditions issue a code number with full personal allowances on a week1/month1 basis.

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