Residence before 6 April 2013
Produced in partnership with Tolley Guidance
Residence before 6 April 2013

The following Private Client guidance note Produced in partnership with Tolley Guidance provides comprehensive and up to date legal information covering:

  • Residence before 6 April 2013
  • Residence, ordinary residence and domicile
  • When is someone non-resident in tax years up to and including 2012/13?
  • When is someone resident in the UK in tax years up to and including 2012/13?
  • Dual residents
  • Special cases

Residence, ordinary residence and domicile

Residence, together with domicile and ordinary residence is key in determining the extent of an individual's liability to UK tax before 6 April 2013, particularly where non-UK income and gains are involved.

This Practice Note considers the rules that applied before 6 April 2013 only. The UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took effect on 6 April 2013. See the Residence after 5 April 2013 Practice Note for an introduction to the new rules. The new test applies for income tax, capital gains tax and inheritance tax purposes, but not for national insurance purposes. All pre 6 April 2013 law, case law and guidance have been superseded for tax year 2013/14 and subsequent tax years.

The concept of ordinary residence was also abolished from the same date (subject to transitional rules in 2013/14, 2014/15 and 2015/16). See the Abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016 Practice Note for further details.

This Note explains what is meant by residence and non-residence in tax years up to and including 2012/13. How these concepts are applied when you come to the UK or go overseas before 6 April 2013 is discussed in the Residence before 6 April 2013—application of rules to individuals and