Prior to 6 April 2013, the concept of ordinary residence applied as a distinct concept from residence and domicile for UK tax purposes. There was no statutory definition for ordinary residence and its meaning was taken from its usual meaning and from case law. In short, an individual was ordinarily resident in the UK if their residence in the UK was typical and not casual (see E6.124K).
Effect on tax provisions which use the concept of ordinary residence
Before 6 April 2013 there were a number of tax provisions which included ordinary residence within their conditions. The abolition of ordinary residence thus required a number of consequential amendments to the tax code.
The Government published a useful table of the most significant changes as part of the summary of responses. This is reproduced below, although it has been amended to reflect any changes within FA 2013. Links to commentary on the old and new provisions have also been added.
| Provision | Application before 6 April 2013 | Application |
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