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Statute up to 5 April 2013 required residence or ordinary residence to be determined for a tax year as a whole; it did not allow for an individual to be resident for part of a year and not resident for the remainder. However, ESC A11 allowed a tax year to be split in the following circumstances (provided that the concessionary treatment was not used for tax avoidance)¹ allowed a tax year to be split in the following circumstances (provided that the concessionary treatment was not used for tax avoidance):

1. Ìý

   (a)ÌýÌýÌýÌý where an individual who came to live in the UK permanently or to stay for at least two years: they were treated as resident from the date of their arrival, provided that they were not previously ordinarily resident; this applied whether or not they came to take up employment

2. Ìý

   (b)ÌýÌýÌýÌý where an individual who had been resident in the UK (other