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E6.124E Residence of individuals pre 6 April 2013—overview

Residence, together with domicile and ordinary residence was key in determining the extent of an individual's liability to UK tax before 6 April 2013, particularly where non-UK income and gains were involved.

Although it was such a fundamental concept for tax purposes, prior to 2013/14 there was no comprehensive statutory provision defining when an individual was and was not resident in the UK for tax purposes. Instead, when considering UK residence prior to 2013/14 the matter is left to case law much of which relates to the 19th and early 20th centuries and the issue is treated as one of fact based on each individual's circumstances.

This Chapter considers the rules that applied before 6 April 2013 only. The UK's first formal tax residency test for individuals known as the statutory residence test (SRT) took effect on 6 April 2013. See E6.102A for an introduction to the SRT rules. The SRT applies for income tax, capital gains tax and inheritance tax purposes, but not for national