RFIG30370 - Residence for tax years before 2013-14: coming to the United Kingdom: resident and ordinarily resident throughout

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.

Examples

If an individual has not gone abroad for a settled purpose, they will be treated as remaining resident and ordinarily resident throughout a period of absence from the UK (PAYE81575).

If an individual has been working or living abroad and they return to the UK before they have been absent for a complete tax year they will be treated as remaining resident and ordinarily resident throughout the period of absence from the UK.

If an individual바카라 사이트™s circumstances change while they are abroad, for example there is a break in full-time employment, they might no longer meet the requirements shown in HMRC6 paragraph 8.5 and so remain resident and ordinarily resident in the UK.

Action

  • Review the liability for the years of departure and arrival.
  • Under EIM40001 onwards, particularly EIM40003, if the individual is an employee.
  • If the individual is self-employed review the Business Income Manual.
  • Full personal allowances are due against all the income chargeable to UK tax for the whole tax year.