SolvedRFIG30330 | Residence for tax years before 2013-14: coming to the United Kingdom: circumstances before arrival
From HM Revenue & Customs · Residence and FIG Regime Manual
This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.
In most cases it will be clear whether an individual becomes resident or not, but this depends on a number of factors. These include:
whether they have been resident in the UK before
how many days they have spent in the UK
the pattern of their presence in the UK or absence from it over a period of years
whether the individuals purpose for being in the UK is settled or temporary
the individuals family, social and work ties to the UK
their accommodation arrangements
If the individual is returning to the UK after a period abroad and was previously resident and ordinarily resident in the UK refer to RFIG30340.