Residence - issues on coming to the UK (2013/14 onwards)

By Tolley
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The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Residence - issues on coming to the UK (2013/14 onwards)
  • Introduction
  • Outline
  • Starts to have a home in the UK and has no home overseas (Case 4)
  • Starts to have a home in the UK which continues throughout the following tax year (Case 8)
  • Starts to work in the UK (Case 5)
  • Comes to the UK after ceasing to work abroad (Case 6)
  • Accompanying a partner who comes to the UK after ceasing work abroad (Case 7)
  • Adjustment to the sufficient ties test for Cases 4, 5 and 8
  • Order of priority if multiple cases apply in the same tax year
  • Application of split year treatment to component income and gains
  • Reporting the arrival to HMRC
  • Temporary non-residence

Introduction

The impact of residency status on the liability to UK tax is discussed in the Residence - overview guidance note.

The rules on determining residency status changed on 6 April 2013 with the introduction of the statutory residence test. This guidance note considers the impact of arriving in the UK has on the UK residence position under the new rules in place from 6 April 2013 onwards. For guidance on determining residence status under the statutory residence test, see the Determining residence status (2013/14 onwards) guidance note.

It is recommended that you read both of these guidance notes before continuing. The position before 6 April 2013 is covered in the Residence - issues on coming to the UK up to 5 April 2013 guidance note.

As noted above, this guidance note deals with those who are coming to the UK on or after 6 April 2013. The position for those who left the UK after this date can be found in the Residence - issues on leaving the UK (2013/14 onwards) guidance note.

This note only deals with income tax and capital gains tax. Inheritance tax (IHT) is based on domicile, not residence. However, a long-term resident may be deemed domiciled for IHT. A carefully timed departure may protect a non-domiciliary from IHT, see the Domicile guidance note.

For the national insurance position, see:

  • the GOV.UK website 
  • the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes (subscription sensitive)
  • Tolley's National Insurance Contributions 2015/16 Chapter 51.1–51.63 (subscription sensitive)

You may also find the Pre-entry planning and UK tax liability on arrival in the UK guidance notes useful.

Outline

From 6 April 2013 split

More on Coming to the UK: