Introduction

Ordinary residence was abolished from 6 April 2013. There are transitional provisions for up to three years for those who are not ordinarily resident in the UK and are adversely affected by the changes. You should consider this when advising on this subject.

This guidance note considers the application of the ordinary residence to people leaving the UK in the tax years up to 5 April 2013.

The tax rules on UK ordinary residence are explained in the Ordinary residence ― years to 5 April 2013 guidance note, and it is recommended that you read that note first. The transitional rules are discussed in the Ordinary residence ― transitional rules (2013/14 to 2015/16) guidance note.

You may also find the Residence ― issues on leaving the UK up to 5 April 2013 guidance note useful.

The position for those coming to the UK before 6 April 2013 can be found in the Ordinary residence ― issues on coming to the UK up to 5 April 2013