RFIG30390 | Residence for tax years before 2013-14: coming to the United Kingdom: resident not ordinarily resident for the whole tax year

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.

If the individual is resident but not ordinarily resident for the whole tax year the following will apply.

Personal Allowances

Full personal allowances are due against all the income chargeable to UK tax for the whole year (refer to EIM40003).

Liability to UK Tax

Refer to HMRC6 Chapter 10 (refer to Liability to UK tax EIM40003).

Overseas Income

Overseas income is chargeable, on the arising or remittance basis as appropriate, for the whole year (refer to SAIM1130).