Residence before 6 April 2013—application of rules to individuals coming to the UK
Produced in partnership with Tolley Guidance
Residence before 6 April 2013—application of rules to individuals coming to the UK

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—application of rules to individuals coming to the UK
  • Returning UK residents before 6 April 2013
  • Coming here before 6 April 2013 for a temporary purpose, such as a visitor
  • Coming here before 6 April 2013 for any other purpose or for longer than 182 days
  • Dual residence
  • Split year treatment before 6 April 2013—income tax
  • Split year treatment before 6 April 2013—capital gains tax
  • Personal allowances in the year of arrival
  • Reporting requirements

The tax rules on UK residence before 6 April 2013 are explained in the Residence before 6 April 2013 Practice Note.

This Practice Note deals with the application of the residence rules to people coming to the UK before 6 April 2013. The position for those leaving the UK before 6 April 2013 is discussed in the Residence before 6 April 2013—application of rules to individuals leaving the UK Practice Note.

The tax rules on UK residence after 5 April 2013 are explained in the Introductory guide to residence and domicile for UK tax purposes Practice Note.

In addition to the links above, you may find the Ordinary residence before 6 April 2013, Tax implications of ordinary residence before 6 April 2013 and Domicile useful.

From 6 April 2013 there are fundamental reforms to the principles of:

  1. residence

  2. split year treatment

  3. temporary non-residence

  4. ordinary residence

See the Residence after 5 April 2013, Statutory residence test—split year treatment, Application of split year treatment to component income and gains after 5 April 2013, Temporary non-residence—post 5 April 2013 departures and Abolition of ordinary residence from 6 April 2013 and transitional rules to 5 April 2016 Practice Notes.

The new test applies for income tax, capital gains tax (CGT) and inheritance tax (IHT) purposes, but not for national insurance purposes. All existing law, case law and guidance are