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When the courts assessed an individual's residence, or ordinary residence status up to 5 April 2013, the existence of living accommodation in the UK was an important factor, see E6.124H. However, it was ignored if the individual worked full-time abroad in a foreign trade or a foreign employment. Note that the statutory reference rules from 6 April 2013 include special provisions for full-time work abroad, including split year residence (see E6.124A).

A 'trade' included a profession or vocation, and an employment included an office¹. A trade was foreign if no part of it was carried out in the UK². This condition was unlikely to be met by an individual partner in a large multi-national partnership. An employment was foreign if:

1. Ìý

   (a)ÌýÌýÌýÌý all of its duties were performed outside the UK, or

2. Ìý

   (b)ÌýÌýÌýÌý the duties were in substance performed abroad, and the only duties performed in the UK were merely incidental to the overseas employment³.

Note that the statutory relaxation for incidental