RFIG30360 - Residence for tax years before 2013-14: coming to the United Kingdom: when an individual will be ordinarily resident
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.

Ordinarily resident

If an individual has come to the UK for a settled purpose, for example to live or work in the UK for three years or more, they will be ordinarily resident from when they first arrive.

If the individual owns or acquires accommodation on a long-term lease of three years or more in the year they arrive this is an indication that their presence in the UK forms part of the regular and habitual mode of their life for the time being. Such a mode of life means that the individual is ordinarily resident from when they arrive.

However, the ownership of accommodation by itself will not make an individual ordinarily resident providing they dispose of it and leave the UK within three years of their arrival. An individual could still be ordinarily resident in the UK even if they leave within three years if their purpose for being here was settled when they first came here.

If the individual was not ordinarily resident before arriving here the following instructions will assist to determine the individual’s ordinarily resident status for both the year of arrival and following years

Year of arrival

If the individual has come to work in the UK sector of the Continental Shelf, outside UK territorial waters, they will be not-ordinarily resident (refer to RFIG30990 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30990#)).

If instead in the year of arrival the individual is here for one or more of the following reasons:
- permanent residence
- to remain indefinitely
- to remain for 3 years or more
they will be ordinarily resident from the date of arrival (refer to RFIG30380 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30380#)).

If the individual has come to the UK to remain here and fulfils one of the following conditions:
- owns accommodation in the UK at the time of arrival
- buys accommodation in the UK during the tax year of arrival
- has or acquires accommodation on a lease of 3 years or more during the tax year of arrival
they will be ordinarily resident from the date of arrival (see note 1, and refer to RFIG30380 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30380#)).

If the individual does not fulfil the above conditions they will be not-ordinarily resident for the whole of the year of arrival. Refer to RFIG30380 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30380#) if resident from date of arrival, RFIG30390 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30390#) if resident for the whole of the year of arrival. See RFIG30400 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30400#) for employees and RFIG30420 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30420#) for non-employees.

Note 1 - Where an individual disposes of the accommodation and leaves the UK within 3 years of arrival, this may be amended to not-ordinarily resident for the duration of the stay, if this is to the individual's advantage.

Years after the year of arrival

If the individual decided to remain in the UK for at least 3 years from the date of their original arrival; they will be ordinarily resident in the UK from the 6 April of the tax year in which they decided to remain for at least 3 years.

If the individual has not made a decision to remain for 3 years or more but they have bought or acquired on a lease for 3 years or more, accommodation in the UK; they will be ordinarily resident from 6 April of the tax year in which the third anniversary of arrival falls, if not ordinarily resident from an earlier date.

If neither of the two scenarios (above) are fulfilled but the individual is still in the UK on the third anniversary of their arrival; they will be ordinarily resident from 6 April of the third anniversary year, if not already ordinarily resident from an earlier date.

If none of the above scenarios apply, the individual will be not-ordinarily resident.