Individuals coming to the UK

UK tax liability

Prior to 6 April 2025, the concept of domicile was one of the key factors used to establish the extent of an individual's liability to UK taxation in addition to the concept of residence. The concept of domicile is abolished for UK tax purposes from 6 April 2025 onwards and replaced by a system that depends on an individual’s UK residence. See Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED] for an introduction to this topic.

Residence before 6 April 2013

The way in which an individual's residence is determined changed from 6 April 2013 when the UK's first formal residence test for individuals, known as the statutory residence test (SRT), took effect. The residence of individuals for earlier years remains determined by reference to case law, limited statutory rules, and HMRC practice. For more information, see the following Practice Notes:

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Residence before 6 April 2013 [Archived]
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Residence before 6 April 2013—application of rules to individuals coming to the UK [Archived]
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Residence before 6 April 2013—meaning of short-term or habitual visitors and longer-term

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