Residence status was determined on a non-statutory basis before 6 April 2013 and this involved various HMRC 'rules' for employees working cross-border.
Incidental UK duties up to 2012/13
Where the duties of an office or employment were in substance performed outside the UK before 6 April 2013, any incidental UK duties were treated by the legislation in force at that time as performed outside the UK (although there was no statutory definition of 'incidental', see E6.124M)1.
This treatment enabled an employee's UK residence status to be determined on the basis of full-time employment abroad, ignoring '…any living accommodation available in the UK for the individual's use' (see E6.124M)2.
UK residence for temporary purpose up to 2012/13
Where an employee was in the UK for a temporary purpose before 6 April 2013 and spent less than 183 days in the UK in the tax year, any living accommodation available in the UK for the individual's use could be ignored3.
Any day on which the individual
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Web page updated on 17 Mar 2025 16:18