Ordinary residence ― transitional rules (2013/14 to 2015/16)

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

STOP PRESS: At Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Introduction

Until 5 April 2013, ordinary residence was one of three key factors you needed to consider when deciding whether, or to what extent, an individual was liable to tax in the UK. The other factors being residence and domicile.

Residence is established on a year by year basis, and can be broken by absences abroad. See the Residence ― overview guidance note. Ordinary residence arose as the result of a settled purpose, and so could continue despite absences. Domicile is distinguished from ordinary residence because it is more permanent and difficult to

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