Ordinary residence - issues on coming to the UK up to 5 April 2013 | Tax Guidance

Ordinary residence - issues on coming to the UK up to 5 April 2013

By Tolley

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

Ordinary residence - issues on coming to the UK up to 5 April 2013
Introduction
Types of individuals
HMRC guidance on new arrivals
Test 1 - actually stays in the UK for three years or more
Test 2 - intends to come to UK for three years or more
Test 3 - regular visits averaging more than 90 days a year
Test 4 - accommodation
Students

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 need to consider this when advising on this subject.

This guidance note considers the application of the ordinary residence to people coming to 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.

The position for those leaving the UK before 6 April 2013 can be found in the Ordinary residence - issues on leaving the UK up to 5 April 2013 guidance note.

You may also find the Residence - issues on coming to the UK up to 5 April 2013 and Domicile guidance notes useful.

Types of individuals

Those returning to the UK

If the individual previously lived in the UK, the