E6.1ÌýÌýÌýÌý Residence status
[E6.2]ÌýÌýÌýÌý [Removed]
E6.3ÌýÌýÌýÌý Domicile and the remittance basis
E6.4ÌýÌýÌýÌý Double taxation relief on income and chargeable gains
Division E6.1ÌýÌýÌýÌý Residence status
For updates affecting this Division please see Part E0 Updates
Residence status—introduction
E6.101 Residence of individuals—overview
This Division is concerned with the meaning of the terms 'residence', (and of 'ordinary residence' up to 5 April 2013), the statutory residence rules from 6 April 2013, and the effect of residence (and ordinary residence up until 5 April 2013) on liability to UK tax. Related material can be found as follows:
- Ìý
•ÌýÌýÌýÌý for domicile, a legal international concept not confined to taxation, which involves a more permanent connection with a country than residence, and deemed domicile from 6 April 2017, see Division E6.3
- Ìý
•
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