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The one absolute test pre-2013/14, set down in statute, is that an individual was for UK tax purposes taxed as if they were UK resident if they were present in the UK for 183 days or more in a tax year.

An individual was treated as non-resident up to 2012/13 in respect of the assessment of their relevant foreign income¹ and pension or social security income arising from a foreign source, if:

1. Ìý

   (a)ÌýÌýÌýÌý they were in the UK for some temporary purpose only with no view to establishing their residence there (ignoring any living accommodation available for use in the UK), and

2. Ìý

   (b)ÌýÌýÌýÌý during the tax year in question the individual spent (in total) less than 183 days in the tax year in the UK²

However, if a person resided in the UK for at least 183 days in the tax year, they were treated as resident for that year (note that this 183-day residence rule continues in the statutory residence test that applies from