Residence and ordinary residence: definitions for UK tax purposes

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

This practice note covers the meaning of "residence" and "ordinary residence" of individuals in the context of UK taxation.

NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements.

PLC Private Client, PLC Tax

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Resource ID: 0-385-8051
Products: PLC UK Private Client, PLC UK Share Schemes & Incentives, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

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Practice notes

Domicile Domicile (http://uk.practicallaw.com/topic2-382-1603)
Residence, ordinary residence and domicile: UK tax implications Residence, ordinary residence and domicile: UK tax implications (http://uk.practicallaw.com/topic3-385-8059)
Statutory residence test for individuals Statutory residence test for individuals (http://uk.practicallaw.com/topic1-510-1890)

Policy guidance and consultations

HMRC6: Residence, domicile and the remittance basis (April 2009) HMRC6: Residence, domicile and the remittance basis (April 2009) (http://uk.practicallaw.com/topic9-504-6098)
HMRC6: Residence, domicile and the remittance basis (December 2010) HMRC6: Residence, domicile and the remittance basis (December 2010) (http://uk.practicallaw.com/topic2-386-4777)
HMRC6: Residence, domicile and the remittance basis (February 2010) HMRC6: Residence, domicile and the remittance basis (February 2010) (http://uk.practicallaw.com/topic7-504-6099)
HMRC6: Residence, domicile and the remittance basis (October 2011) HMRC6: Residence, domicile and the remittance basis (October 2011) (http://uk.practicallaw.com/topic6-512-8608)
HMRC: IR20: Residents and non-residents - Liability to tax in the United Kingdom HMRC: IR20: Residents and non-residents - Liability to tax in the United Kingdom (http://uk.practicallaw.com/topic9-504-1944)

Book

Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition Booth & Schwarz: Residence, Domicile and UK Taxation, 15th Edition (http://uk.practicallaw.com/topicB-000-0002)

Residence and ordinary residence: definitions for UK tax purposes

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