Residence - issues on coming to the UK up to 5 April 2013

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 up to 5 April 2013
  • Introduction
  • Returning UK residents arriving on or before 5 April 2013
  • Coming here for a temporary purpose prior to 2013/14
  • Coming to the UK prior to 2013/14 for any other purpose or for longer than 182 days
  • Dual residence
  • Split year treatment in the years before 2013/14 - income tax
  • Split year treatment in the years before 2013/14 - capital gains tax
  • Personal allowances in the year of arrival

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 coming to the UK has on the UK residence position under the old rules in place up to 6 April 2013. For guidance on determining residence status in the tax years prior to 2013/14, see the Determining residence status (pre 2013/14) guidance note.

It is recommended that you read both the Residence - overview and Determining residence status (pre 2013/14) guidance notes before continuing. You may also find the Ordinary residence - issues on coming to the UK up to 5 April 2013 and Domicile guidance notes useful.

As noted above, this guidance note deals with those who came to the UK before 6 April 2013. The position for those who left the UK before this date can be found in the Residence - issues on leaving the UK up to 5 April 2013 guidance note.

The position from 6 April 2013 is covered in the Residence - issues on coming to the UK (2013/14 onwards) guidance note.

Important note regarding links to legislation

The legislative links in this guidance note are for reference only. Please do not click on them: these links will resolve to the new legislation which has superseded the rules discussed below. You must consult the historic version of the Yellow Tax Handbook which relates to the year under consideration in order to determine someone’s residence status.

Returning UK residents arriving on or before 5 April 2013

The first thing to check is whether the individual was previously resident in the UK in any tax

More on Coming to the UK: