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

Produced by Tolley

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

  • Residence ― issues on coming to the UK (2013/14 onwards)
  • Introduction
  • Outline
  • Important definitions
  • 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)
  • Sufficient hours of work
  • Comes to the UK after ceasing to work abroad (Case 6)
  • Sufficient hours of work
  • More...

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


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 (also known as the SRT). 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 and Deemed domicile for income tax and capital gains tax (2017/18 onwards) guidance notes.

For the national insurance position, see:

  1. the GOV.UK website

  2. the EU provisions, Social security agreements and Moving to and from non-agreement countries guidance notes

  3. Tolley's National Insurance Contributions 2019/20 Chapter 51.1–51.64

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


From 6 April 2013 split year treatment for residence status has been codified. Previously the treatment was available by the application of extra-statutory concessions and these concessions have been replicated as closely as possible in the

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