EIM42820 | Residence or employment in the United Kingdom

Sections 829 and 831 ITA 2007

Resident in more than one country

An individual can be resident in more than one country at the same time. The fact that an individual might prove to be resident elsewhere does not mean that they will not be resident in the United Kingdom. The decision whether an individual is resident in the United Kingdom is made by reference to the Statutory Residence Test (SRT) for the years 2013 to 2014 onwards (the concept of ordinarily resident is obsolete under the SRT).

For years prior to 2013 to 2014 the decision whether an individual is resident and ordinarily resident in the United Kingdom is made by reference to United Kingdom law.