CG10910 | Effects of residence/domicile: meaning of terms

The terms ‘resident’ and ‘ordinarily resident’ have the same meaning as in the Income Tax Acts.

The term ‘domicile’ should also be interpreted on the same basis as applies for Income Tax. From 6 April 2017 this includes deemed domicile.

A Statutory Residence Test for individuals was introduced for tax years from 6/4/2013. In addition, for 2013/14 and later years, ordinary residence no longer needs to be considered.

Guidance on the Statutory Residence Test and the meanings of resident, ordinarily resident and domicile can be found in the Residence Domicile and Remittance Basis Manual and in booklet RDR1 and RDR3 Guidance Note: Statutory Residence Test (SRT).