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Ordinary residence ― years to 5 April 2013

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Ordinary residence ― years to 5 April 2013

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
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Ordinary residence was abolished from 6 April 2013. Overseas workday relief was retained and put on a statutory footing. There are transitional provisions for up to three years for those who are not ordinarily resident in the UK and who are adversely affected by the changes.

This guidance note considers the rules in the tax years up to 5 April 2013. It will remain important to be aware of the old rules as it may impact enquires or discovery assessments which relate to the 2012/13 tax year and previous tax years. Also, note that there are still parts of the tax code that retain the concept of ordinary residence. These are listed at the end of this guidance note.

The transitional rules for ordinary residence are discussed in the Ordinary residence ― transitional rules (2013/14 to 2015/16) guidance note. Overseas workday relief (and the associated special mixed fund rules) are discussed in the Overseas workday relief and special mixed fund rules (2013/14 to 2024/25) guidance note.

Introduction

Until 5 April 2013, ordinary

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  • 10 Mar 2025 12:21

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