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 Glossary   >   R   >   "Residence status" Definition   

        Residence status

The definition of a person"s status when living or working outside the UK with regard to his/her taxation liabilities. This can be:Resident in the UK, which applies if:The person spends more than 183 days are spent in the UK in any tax year.The UK is visited on a continuing basis where the average visiting time is over 3 months taken over 4 consecutive years.The person is a British or Irish subject who is ordinarily resident in the UK and occasionally resident abroad.Ordinarily Resident in the UK, which applies if:The person resides in the UK on a permanent basis.Domiciled in the UKThere are a number of types of domicile, that is, domicile of origin, domicile of dependence and domicile of choice. This is a very complicated aspect of general law and advice should be sought when dealing with these matters.

Residence status


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Residence status - The definition of a person"s status when living or working outside the UK with regard to his/her taxation liabilities. This can be:Resident in the UK, which applies if:The person spends more than 183 days are spent in the UK in any tax year.The UK is visited on a continuing basis where the average visiting time is over 3 months taken over 4 consecutive years.The person is a British or Irish subject who is ordinarily resident in the UK and occasionally resident abroad.Ordinarily Resident in the UK, which applies if:The person resides in the UK on a permanent basis.Domiciled in the UKThere are a number of types of domicile, that is, domicile of origin, domicile of dependence and domicile of choice. This is a very complicated aspect of general law and advice should be sought when dealing with these matters.


Residence status : the definition of a person"s status when living or working outside the uk with regard to his/her taxation liabilities. this can be:resident in the uk, which applies if:the person spends more than 183 days are spent in the uk in any tax year.the uk is visited on a continuing basis where the average visiting time is over 3 months taken over 4 consecutive years.the person is a british or irish subject who is ordinarily resident in the uk and occasionally resident abroad.ordinarily resident in the uk, which applies if:the person resides in the uk on a permanent basis.domiciled in the ukthere are a number of types of domicile, that is, domicile of origin, domicile of dependence and domicile of choice. this is a very complicated aspect of general law and advice should be sought when dealing with these matters.