Ordinary residence up to 5 April 2013 was defined in the glossary to HMRC6, with further commentary in part 3. It should be noted that some of the guidance was misleading (such as the following statement that HMRC verbally withdrew at an HMRC Expatriate Forum meeting):
'if, in fact, you actually leave the UK within a year or two of arrival, we will not usually say that you have become ordinarily resident for tax purposes.'
Coming to the UK
HMRC6 indicated that a combination of the following factors was enough to establish ordinary residence:
- Ìý
(a)ÌýÌýÌýÌý the individual came to the UK voluntarily
- Ìý
(b)ÌýÌýÌýÌý their presence in the UK had a settled purpose, or
- Ìý
(c)ÌýÌýÌýÌý their presence in the UK formed part of the regular and habitual mode of their life for the time being, this pattern could include temporary absences from the UK. If they came to live and work in the UK for three years or more, they would have established a regular
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