439. Rules as to residence generally.

The Finance Act 20131 makes provision for determining whether individuals are resident in the United Kingdom2 for the purposes of income tax, capital gains tax and (where relevant) inheritance tax and corporation tax, provision about split years, and provision about periods when individuals are temporarily non-resident3.

Rules are provided for determining for the purposes of relevant tax4 whether individuals are resident or not resident in the UK5. The rules are referred to collectively as 'the statutory residence test'6. The rules do not apply in determining for the purposes of relevant tax whether individuals are resident or not resident in England,