INTM334520 - Double Taxation applications and claims: applicants/claimants - individuals: Residence and ordinary residence

When dealing with an application/claim from an individual, you will need to consider their UK residence position.

The two terms, residence and ordinary residence, are not defined in the Taxes Acts.

  • 바카라 사이트˜Residence바카라 사이트™ is related to actual physical presence in the UK during the income tax year.
  • 바카라 사이트˜Ordinary residence바카라 사이트™ is related to a way of life where the individual shows an intention to live in a particular country in accordance with his/her habit of life. The factors which may be taken into account are choice, purpose, duration of stay and previous history. Broadly speaking it is equivalent to residence year after year.

The UK바카라 사이트™s DTAs with other countries refer to residence, so it is the residence status of the individual that is relevant for applications and claims under a DTA. The ordinary residence position is relevant only for claims to repayment of UK income tax deducted from payment of interest on 바카라 사이트˜FOTRA바카라 사이트™ securities. See INTM368000.

There is more information in the Residence, Domicile and Remittance Basis Manual (RDRM).