The following guidance was contained within IR20 and retained at Chapters 7 and 8 of HMRC6 which applied up to 5 April 2013. It appeared to underlie the questions in the HMRC forms which individuals coming to, and leaving, the UK are required to complete, see E6.150. For the reliance which can be placed on HMRC's guidance, see the discussion of Gaines-Cooper1 at E6.124G.
Individual coming to the UK
Where an individual, who at the time was not resident or ordinarily resident, came to the UK before 6 April 2013, their residence status depended on whether they came to the UK permanently or indefinitely, or whether they were a visitor. If they were a visitor, a distinction was made between a short-term visitor or a longer-term visitor. This distinction depended initially on the intentions of the individual at the time of UK arrival, but if those intentions were subsequently changed, their residence and ordinary residence status could be revised2.
Coming to the UK permanently or indefinitely
In
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