Residence of individuals

Residence of individuals guidance:

Until 5 April 2013, ordinary residence was one of three key factors that needed to be considered when deciding whether, or to what extent, an individual was liable to tax...

Practice Note

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...

Practice Note

This Practice Note was originally drafted by Simon Goldring and Ben Harle but is now maintained by Lexis®PSL Private Client. Prior to 6 April 2013, the concept of...

Practice Note

The concepts of residence and domicile (including deemed domicile) are used to establish the extent of an individual's liability to UK taxation (see: Introductory guide...

Practice Note

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...

Practice Note

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...

Practice Note

The tax rules on UK residence before 6 April 2013 are explained in the Residence before 6 April 2013 Practice Note, and it is recommended that you read that Note first....

Practice Note

For an introduction to the pre 6 April 2013 residence rules, see Practice Note: Residence before 6 April 2013. From 6 April 2013 residence is determined by the...

Practice Note

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP The UK’s first formal tax residency test for individuals known as the...

Practice Note

There are a number of circumstances during the application of the statutory residence test when it is necessary to determine whether an individual is working sufficient...

Practice Note

Until 5 April 2013, ordinary residence remains one of three key factors you should consider when deciding whether, or to what extent, an individual is liable to tax in...

Practice Note

Temporary non-residence conditions The pre-2013 rules apply if an individual's temporary period of non-residence is five years or less, so those rules will finally become...

Practice Note

Temporary non-residence—statutory anti-avoidance rule The statutory test for non-residence includes a general anti-avoidance rule to counteract tax advantages which might...

Practice Note

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP Since 6 April 2013, the statutory residence test (SRT) is the test used...

Practice Note

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP Overseas Workday Relief (OWR) is a relief from UK income tax for...

Practice Note

Produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP The UK’s first formal tax residency test for individuals known as the...

Practice Note
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