TCTM02026 - Entitlement: Residence rules - Present and ordinarily resident: Meaning of 바카라 사이트渙rdinarily resident바카라 사이트� for tax credits

The term 바카라 사이트渙rdinarily resident바카라 사이트� is not defined, but its established meaning is that a person is ordinarily resident if they are normally residing in the United Kingdom (apart from temporary or occasional absences), and their residence here has been adopted voluntarily and for settled purposes as part of the regular order of their life for the time being.

All the circumstances of a particular case need to be considered to decide whether a person is ordinarily resident.

바카라 사이트淥rdinary residence바카라 사이트� is a concept, which is also used for income tax, national insurance and Child Benefit. For guidance on the meaning of 바카라 사이트渙rdinarily resident바카라 사이트� for

  • tax purposes, see the Residence Manual.
  • national insurance, the National Insurance Manual.
  • Child Benefit, the Child Benefit Technical Manual.
  • tax credits, the guidance here should be used.