Residence | Croner-i Tax and Accounting

Aboard a ship

Commentary – Schwarz on Tax Treaties 6.04 Schwarz on Tax Treaties 9.15 Schwarz on Tax Treaties 11.10

Abolition of ordinary residence concept

Commentary – Key Data ¶2-740

Absence from UK amounting to full-time employment

Case Law – R (on the application of Hankinson) v Revenue and Customs Commissioners. [2009] BTC 369

Adult placement carers

Commentary – Tax Reporter ¶546-600

Aircrew

Commentary – Tax Reporter ¶1021-800 ; Tax Reporter ¶1036-325

Airline pilot, purchase of house in South Africa

Case Law – Grace [2011] TC 00913 ; Grace v Revenue and Customs Commissioners. [2008] BTC 843 ; Grace v Revenue and Customs Commissioners. [2009] BTC 704

Anti-avoidance provisions

Capital gains tax

Legislation/Regulatory – TCGA92 s. 10A, 10AA, 86A

Chargeable event gains from

Legislation/Regulatory – FA2013 Sch. 45, para. 140-144 ; ITTOIA2005 s. 465B, 468(7), 514(4A)

Close companies, distributions to participators/release of loan to

Legislation/Regulatory – FA2013 Sch. 45, para. 132, 136, 137 ; ITTOIA2005 s. 368A, 420A, 689A

Disguised remuneration

Legislation/Regulatory – FA2013 Sch. 45, para. 126, 127 ; ITEPA2003 s. 554Z4A, 554Z11A, 554Z12(9), (10)

Distributions

Legislation/Regulatory – FA2013 Sch. 45, para. 132-135 ; ITTOIA2005 s. 401C, 408A, 413A

Generally

Commentary – Tax Reporter ¶199-150

Legislation/Regulatory – FA2013 Sch. 45, para. 109

Limits on liability to income tax of non-residents

Legislation/Regulatory – FA2013 Sch. 45, para. 138 ; ITA2007 s. 812A

Pension schemes

Legislation/Regulatory – FA2013 Sch. 45, para. 125, 129 ; ITEPA2003 s. 394A, 572A

Period of return

Legislation/Regulatory – FA2013 Sch. 45, para. 115

Periods of residence

Legislation/Regulatory – FA2013 Sch. 45, para. 111

Sole UK residence

Legislation/Regulatory – FA2013 Sch. 45, para. 112

Stock dividends

Legislation/Regulatory – FA2013 Sch. 45, para. 135 ; ITTOIA2005 s. 413A

Temporarily non-resident

Legislation/Regulatory – FA2013 Sch. 45, para. 110-144 ; ITEPA2003 s. 394A, 572A, 576A, 579CA ; ITTOIA2005 s. 368A, 401C, 408A, 413A, 420A, 465B, 689A, 812A, 832A ; TCGA92 s. 10A, 10AA, 86A

HMRC Guidance – RDRM32530

Temporary period of non-residence

Legislation/Regulatory – FA2013 Sch. 45, para. 113

Third party payments of money/transfer of assets

Legislation/Regulatory – FA2013 Sch. 45, para. 126, 127 ; ITEPA2003 s. 554Z4A, 554Z11A, 554Z12(9), (10)

Year of departure

Legislation/Regulatory – FA2013 Sch. 45, para. 114

Application for a hearing to deal with a preliminary issue

Case Law – Healey [2014] TC 04004

Arrangements in relation to directions

Case Law – Healey [2014] TC 04004

Authorised investment funds, participants in

Legislation/Regulatory – SI 2006/964 reg. 30-33, 75

Automatic overseas test

Commentary – Key Data ¶2-700

Automatic UK tests

Commentary – Key Data ¶2-700

Basis for assessment

Case Law – Inland Revenue Commissioners v. Duchess of Portland. [1982] BTC 65

Beneficiaries of trust, no attribution of overseas gain

Commentary – 3.6.3

Benefits

Commentary – Schwarz on Tax Treaties 6.03 Schwarz on Tax Treaties 6.08–Schwarz on Tax Treaties 6.09

Blind person's allowance

Legislation/Regulatory – ITA2007 s. 56

Business premises, used as

– see Business use of home

Capital gains tax

Commencement or cessation, year of

Legislation/Regulatory – ESC D2

Commencement where period to be spent less than three years

Legislation/Regulatory – SP 17/91

Companies

Legislation/Regulatory – SP 1/90

Individuals coming to the UK

Legislation/Regulatory – SP 3/81

Private residence relief

– see Private residence relief

Temporary residence

Legislation/Regulatory – F(No. 2)A2005 s. 32(7)-(9) ; TCGA92 s. 9(3), (5), (6), 10A

Trade through UK branch or agency

– see Non-residents with UK branch or agency

Trustees

– see Trustees

Visits extended because of exceptional circumstances

Legislation/Regulatory – SP 2/91

Working abroad, accompanying spouse

Legislation/Regulatory – ESC A78

Capital gains tax, disposals between husband and wife

Case Law – Gubay v. Kington (H.M. Inspector of Taxes). [1983] BTC 192 ; Gubay v. Kington (H.M. Inspector of Taxes). [1984] BTC 55

Central management and control

Commentary – Schwarz on Tax Treaties 6.05

Certificate of

Commentary – Schwarz on Tax Treaties 19.05 Schwarz on Tax Treaties 19.05 Schwarz on Tax Treaties 19.17

Change of residence by trader

Commentary – Tax Reporter ¶293-100

Chargeable gains

Companies

– see Company residence

Enterprise investment scheme capital gains deferral

Commentary – Tax Reporter ¶566-500

Groups of companies, replacement of business assets

Commentary – Tax Reporter ¶742-640

Hold-over relief for gifts

Commentary – Tax Reporter ¶548-700

Individuals

Commentary – Tax Reporter ¶503-900 ; Tax Reporter ¶591-400 ; Tax Reporter ¶592-300

Partnerships

Commentary – Tax Reporter ¶591-500

Temporary non-residents

Commentary – Tax Reporter ¶592-560

Trustees

Commentary – Tax Reporter ¶591-450 ; Tax Reporter ¶592-350

Visiting forces

Commentary – Tax Reporter ¶592-000

Child benefit

Legislation/Regulatory – SI 2003/392

Claims

Companies

Commentary – Schwarz on Tax Treaties 19.18

Individuals

Commentary – Schwarz on Tax Treaties 19.17

Class 2 contributions

Commentary – Tax Reporter ¶1015-150

Class 3 contributions

Absence from UK

Commentary – Tax Reporter ¶1020-350

Basic rules

Commentary – Tax Reporter ¶1020-325

Employment overseas

Commentary – Tax Reporter ¶1020-350

Generally

Commentary – Tax Reporter ¶1020-300

Clawback charge, avoidance of

Commentary – 3.6.1 3.6.8 13.4.2 15.2.19 ¶16

Clearance on sale of company to EOT

Commentary – 6.3.1

Commencement or cessation

Legislation/Regulatory – ESC A11

Companies

– see also Company residence

Claims

Commentary – Schwarz on Tax Treaties 19.18

Company

Legislation/Regulatory – SP 1/90

Condition

Individuals

Commentary – Tax Reporter ¶591-400

Contracting states

Commentary – Schwarz on Tax Treaties 6.03

Controlled foreign companies

Corporation tax assumptions

Commentary – Tax Reporter ¶768-020

HMRC Guidance – INTM239400

Generally

Commentary – Tax Reporter ¶767-460 ; Tax Reporter ¶770-055

Legislation/Regulatory – FA93 s. 119 ; ICTA88 Sch. 25, para. 5(2)

HMRC Guidance – INTM242000 ; INTM242400 ; INTM242500

Credit for foreign tax

Commentary – Schwarz on Tax Treaties 15.02

Credit relief for foreign tax, requirement to be UK resident

Exceptions

Legislation/Regulatory – TIOPA2010 s. 28-30

Generally

Legislation/Regulatory – TIOPA2010 s. 26

Crown servants posted overseas

Legislation/Regulatory – SI 2003/654 reg. 5, 6

Death in a year

Commentary – Tax Reporter ¶199-140

Deductions for payments to trade unions and police organisations

Commentary – Tax Reporter ¶115-596

Deemed residents

Commentary – Schwarz on Tax Treaties 6.04

Detailed rules

Commentary – 3.6

Determination

Legislation/Regulatory – Reg. 987/2009 art. 11

Directors

Commentary – Tax Reporter ¶1022-800

Discovery assessment, validity of

Case Law – Hankinson v Revenue and Customs Commissioners. [2010] BTC 1,691 ; Hankinson v Revenue and Customs Commissioners. [2012] BTC 1

Discrimination

Commentary – Schwarz on Tax Treaties 16.06

Dividends paid to overseas parent company

Case Law – Inland Revenue Commissioners v. Exxon Corporation. [1982] BTC 182

Documents, delivery and service of

Legislation/Regulatory – TMA70 s. 115

Domestic law, impact of treaty residence

Commentary – Schwarz on Tax Treaties 6.05

Domicile

– see Domicile

Domicile rules, reform of

Commentary – Key Data ¶2-780

Double taxation relief

– see also Double taxation relief

Generally

Commentary – Tax Reporter ¶170-550 ; Tax Reporter ¶172-050

Case Law – Squirrell v R & C Commrs

Dual residence

– see Dual Residence

Duty to report creation of offshore trust

Commentary – 3.6.11

Effective management

Commentary – Schwarz on Tax Treaties 6.05

Employees coming to work in the UK

Legislation/Regulatory – TB06/02-1

Employment income

Commentary – Schwarz on Tax Treaties 6.05 Schwarz on Tax Treaties 11.02 Schwarz on Tax Treaties 11.02 Schwarz on Tax Treaties 15.07

Evidence

Commentary – Schwarz on Tax Treaties 6.04–Schwarz on Tax Treaties 6.06

Family members, payments for benefit of

Legislation/Regulatory – ITA2007 s. 460

Foreign residence

Commentary – Schwarz on Tax Treaties 6.04

Free zones

Legislation/Regulatory – SI 1984/1177 reg. 4

Full-time employment, meaning

Legislation/Regulatory – IRInt. 40

Generally

Commentary – Tax Reporter ¶199-410 ; Gordon on Tax Appeals 2.1.3

Groups of companies

Group relief

Commentary – Tax Reporter ¶737-100 ; Tax Reporter ¶739-100

Replacement of business assets

Commentary – Tax Reporter ¶742-640

HMRC challenges to overseas residence status and guidance

Commentary – 3.6.5–3.6.73.7.1

HMRC guidance

Commentary – Tax Reporter ¶406-160

HMRC Guidance – EIM40203 ; EIM40204

Hotel rooms let as, private residence exemption

Case Law – Owen v. Elliott (HM Inspector of Taxes). [1990] BTC 323

Husband and wife working abroad, accompanying spouse

Legislation/Regulatory – ESC A78

Incidental duties performed outside the UK

Commentary – Tax Reporter ¶406-160

HMRC Guidance – EIM40203 ; EIM40204

Individuals

Claims

Commentary – Schwarz on Tax Treaties 6.05

Leaving the UK

Commentary – Tax Reporter ¶199-490

New statutory test of residence

– see Statutory residence test

Ordinary residence

Commentary – Tax Reporter ¶199-495 ; Tax Reporter ¶199-500

Individuals coming to UK

Legislation/Regulatory – SP 3/81

Inheritance tax

Generally

Commentary – Tax Reporter ¶684-700

Ordinary residence

Commentary – Tax Reporter ¶684-750

Intentions

Commentary – Tax Reporter ¶199-800

International transportation workers

Commentary – Tax Reporter ¶199-110

Judicial review adjourned pending statutory appeal to First-tier Tribunal

Case Law – Daniel v Revenue and Customs Commissioners. [2013] BTC 18

Leaving the UK

Commentary – Tax Reporter ¶199-490

Liability to income tax

Personal representatives

Legislation/Regulatory – ITA2007 s. 834, Sch. 2, para. 136, 137

Visiting forces and staff of designated allied headquarters

Legislation/Regulatory – ITA2007 s. 833

Liability to pay contributions

Legislation/Regulatory – SI 2001/1004 reg. 145 ; SSCBA92 s. 1(6)

Liable to tax

Commentary – Schwarz on Tax Treaties 6.02 Schwarz on Tax Treaties 6.04 Schwarz on Tax Treaties 6.08 Schwarz on Tax Treaties 7.05 Schwarz on Tax Treaties 7.07 Schwarz on Tax Treaties 10.03 Schwarz on Tax Treaties 11.02 Schwarz on Tax Treaties 12.10 Schwarz on Tax Treaties 14.04

Limitations on trust residence, lack of

Commentary – 3.6.1

Management and control

Commentary – Schwarz on Tax Treaties 6.05

Migrant workers

Commentary – Tax Reporter ¶1035-700

Case Law – LEVENE v. THE COMMISSIONERS OF INLAND REVENUE. ; LLOYD v. SULLEY (Surveyor of Taxes). ; LYSAGHT v. THE COMMISSIONERS OF INLAND REVENUE. ; Lord Inchiquin v. Commissioners of Inland Revenue ; THE COMMISSIONERS OF INLAND REVENUE v. COMBE ; THE COMMISSIONERS OF INLAND REVENUE v. ZORAB. ; TURNBULL v. FOSTER (Surveyor of Taxes).

Mortgage interest relief

– see MIRAS; Mortgage interest relief

Nationality

Commentary – Schwarz on Tax Treaties 6.04–Schwarz on Tax Treaties 6.05Schwarz on Tax Treaties 6.07

Non-discrimination

Commentary – Schwarz on Tax Treaties 6.03

Not resident and not ordinarily resident

Legislation/Regulatory – ESC A11

Offshore funds, undertakings for collective investment in transferable securities

Legislation/Regulatory – TIOPA2010 s. 363A

Old rules (pre-2013–14)

Commentary – Golding and Connolly on Advising British Expats 3.11

Ordinary residence

Airline pilot, Schedule E Case I or Case III

Case Law – Shepherd v Revenue and Customs Commissioners. [2007] BTC 426 ; Shepherd v. R & C Commrs (2005) Sp C 484

Bonus payment and interest received by Commonwealth citizen, charge to UK tax

Case Law – Barrett v. R & C Commrs (2007) Sp C 639

Capital gains tax, accruals basis of taxation

Legislation/Regulatory – FA2013 Sch. 46, para. 74-112

Commencement where period less than three years

Legislation/Regulatory – SP 17/91

Corporation tax

Legislation/Regulatory – FA2013 Sch. 46, para. 137-145

Determination

Case Law – Tuczka [2010] TC 00366 ; Turberville [2010] TC 00381

Employment income

Legislation/Regulatory – FA2013 Sch. 46, para. 29-42

Generally

Case Law – Gaines-Cooper v Revenue and Customs Commissioners. [2007] BTC 704 ; Gaines-Cooper v. R & C Commrs (2006) Sp C 568 ; Reed (H.M. Inspector of Taxes) v. Clark. [1985] BTC 224

HMRC's interpretation of IR20

Case Law – R (on the application of Davies & Anor) v Revenue and Customs Commissioners; R (on the application of Gaines-Cooper) v Revenue and Customs Commissioners. [2010] BTC 198 ; R (on the application of Davies & Anor) v Revenue and Customs Commissioners; R (on the application of Gaines-Cooper) v Revenue and Customs Commissioners. [2011] BTC 610

Income tax, arising basis of taxation

Legislation/Regulatory – FA2013 Sch. 46, para. 28-73 ; ICTA88 s. 614(4), (5)

HMRC Guidance – INTM336070 ; TSEM5365

Intention to stay permanently or indefinitely

Case Law – Tuczka v Revenue and Customs Commissioners. [2011] BTC 1,706

Italian national, common law test

Case Law – Genovese v. R & C Commrs (2009) Sp C 741

Offshore funds

Legislation/Regulatory – FA2013 Sch. 46, para. 146

Pension schemes

Legislation/Regulatory – FA2013 Sch. 46, para. 119-132

Period of non-residence

Case Law – R (on the application of Davies & Anor) v Revenue and Customs Commissioners; R (on the application of Gaines-Cooper) v Revenue and Customs Commissioners. [2011] BTC 610

Remittance basis

– see Remittance basis

Removal/replacement of rules

Legislation/Regulatory – FA2013 s. 219

Returns

Legislation/Regulatory – FA2013 Sch. 46, para. 115-117

Sale of shares, double taxation agreement with Netherlands

Case Law – Hankinson [2010] TC 00319

Trading income

Legislation/Regulatory – FA2013 Sch. 46, para. 43-53

Treasury, power to borrow money

Legislation/Regulatory – FA2013 Sch. 46, para. 114

Trusts and settlements

Legislation/Regulatory – FA2013 Sch. 46, para. 54-71, 133

Ordinary residence test, abolition

Commentary – Tax Reporter ¶199-170

Ordinary residence, meaning

Generally

Commentary – Tax Reporter ¶199-410 ; Tax Reporter ¶199-495

Individuals coming to the UK

Commentary – Tax Reporter ¶199-500

Intention of individual

Commentary – Tax Reporter ¶199-495

Overseas voters, UK tax position

Commentary – Tax Reporter ¶199-555

Overseas workday relief

Commentary – Tax Reporter ¶199-180 ; Key Data ¶2-760

Part of a tax year

Commentary – Schwarz on Tax Treaties 6.05 Schwarz on Tax Treaties 17.18

Partnerships

– see Partnerships

Payment of contributions for periods abroad

Legislation/Regulatory – SI 2001/1004 reg. 146, 147

Pension scheme contributions

Commentary – Schwarz on Tax Treaties 11.16

Person treated as not being resident in UK

Legislation/Regulatory – SI 2003/654 reg. 3

Personal allowance

Legislation/Regulatory – ITA2007 s. 56

Personal reliefs

Commentary – Tax Reporter ¶154-400

Personal representatives

Commentary – Tax Reporter ¶199-515 ; Tax Reporter ¶365-825 ; Tax Reporter ¶367-500

Police organisations, payments to

Legislation/Regulatory – ITA2007 s. 460

Private residence relief

– see Private residence relief

Purchase by company of own shares

Commentary – Tax Reporter ¶762-140

Remittance basis

– see also Remittance basis

Generally

Commentary – Key Data ¶2-780

Remittance basis taxpayers

Commentary – Schwarz on Tax Treaties 13.06

Residence

Commentary – Tax Reporter ¶199-505–Tax Reporter ¶199-510

Case Law – Genovese v. R & C Commrs ; KINLOCH (MRS. M.) v. THE COMMISSIONERS OF INLAND REVENUE. ; LYSAGHT v. THE COMMISSIONERS OF INLAND REVENUE. ; Miesegaes v. Commissioners of Inland Revenue ; PEEL v. THE COMMISSIONERS OF INLAND REVENUE.

Resident of a Contracting State

Colonial definition

Commentary – Schwarz on Tax Treaties 6.04

Deemed residents

Commentary – Schwarz on Tax Treaties 6.04

Domestic law

Commentary – Schwarz on Tax Treaties 6.04

Foreign residence

Commentary – Schwarz on Tax Treaties 6.04

OECD definition

Commentary – Schwarz on Tax Treaties 6.04

Temporal questions

Commentary – Schwarz on Tax Treaties 6.04

Returning to the UK

Commentary – Golding and Connolly on Advising British Expats 10.1

Rights, EU law

Commentary – Schwarz on Tax Treaties 3.01 Schwarz on Tax Treaties 3.03

Saving clause

Commentary – Schwarz on Tax Treaties 6.06

Seafarers

Commentary – Tax Reporter ¶1023-575 ; Tax Reporter ¶488-500

HMRC Guidance – NIM29002

Separate building not part of main residence for CGT purposes

Case Law – Markey (H.M. Inspector of Taxes) v. Sanders. [1987] BTC 176

Settlors of trust, no attribution of overseas gain

Commentary – 3.6.3 3.6.4

Short-term business visitors

Commentary – Tax Reporter ¶199-120

Split tax year treatment

Commentary – Key Data ¶2-720

Split year treatment

Capital gains

Legislation/Regulatory – FA2013 Sch. 45, para. 92-101 ; TCGA92 s. 2(1B), (1C), 3A(1), 12(2A), 13(3A), 16(3A), 16ZC(3), 87(7)

Ceasing full-time work overseas

Legislation/Regulatory – FA2013 Sch. 45, para. 49, 50, 52

Ceasing to have a home in UK

Legislation/Regulatory – FA2013 Sch. 45, para. 46, 52

Chargeable overseas earnings

Legislation/Regulatory – FA2013 Sch. 45, para. 59-61 ; ITEPA2003 s. 22(7), 23(3), (4), 24(2A)

Deductions from earnings not to exceed earnings

Legislation/Regulatory – FA2013 Sch. 45, para. 64 ; ITEPA2003 s. 329(1A)

Definition of split year

Legislation/Regulatory – FA2013 Sch. 45, para. 43 ; TCGA92 s. 288(1), (1ZB)

HMRC Guidance – CG10740 ; CG14620 ; CG41200 ; CG45357 ; CG50250 ; CG53180 ; CG57220 ; CG64006 ; CG64236 ; CG74000 ; CH29950

Disguised remuneration

Legislation/Regulatory – FA2013 Sch. 45, para. 68, 71 ; ITEPA2003 s. 554Z4(3)-(5B), 554Z10(1)-(2B), (4)

Employer-financed retirement benefits

Legislation/Regulatory – FA2013 Sch. 45, para. 65 ; ITEPA2003 s. 394(4C)

Employment income

Legislation/Regulatory – FA2013 Sch. 45, para. 57-71 ; ITEPA2003 s. 15(1), (1A), (4)-(6)

HMRC Guidance – BIM70080 ; BIM70085 ; BIM70090 ; RDRM35820

Employment-related securities

Legislation/Regulatory – FA2013 Sch. 45, para. 66, 67 ; ITEPA2003 s. 421E(1)-(1B), (2A), 474(1)-(1B)

HMRC Guidance – EIM45325 ; EIM45335 ; EIM45415 ; EIM45440 ; ERSM110110 ; ERSM110200 ; ERSM110500 ; ERSM110600 ; ERSM160200 ; ERSM160500 ; ERSM162100 ; ERSM20300 ; ERSM20310 ; ERSM20360 ; ERSM70020 ; ERSM70400 ; ERSM70440

Generally

Legislation/Regulatory – ESC A11 ; FA2013 Sch. 45, para. 39

Mileage allowance relief

Legislation/Regulatory – FA2013 Sch. 45, para. 63 ; ITEPA2003 s. 232(6A)

Miscellaneous income

Legislation/Regulatory – FA2013 Sch. 45, para. 89 ; ITTOIA2005 s. 577

Overseas part

Legislation/Regulatory – FA2013 Sch. 45, para. 53

PAYE income

Legislation/Regulatory – FA2013 Sch. 45, para. 73 ; ITEPA2003 s. 690(1A)

Pension income

Legislation/Regulatory – FA2013 Sch. 45, para. 72 ; ITEPA2003 s. 575(1A)

Priority

Legislation/Regulatory – FA2013 Sch. 45, para. 54, 55

Property income

Legislation/Regulatory – FA2013 Sch. 45, para. 81 ; ITTOIA2005 s. 270(3)-(5)

Remittance basis

Legislation/Regulatory – FA2013 Sch. 45, para. 62, 71, 90, 91 ; ITA2007 s. 726(5), 730(5), 735(5) ; ITEPA2003 s. 26(1), (5A), (6) ; ITTOIA2005 s. 832(2)

HMRC Guidance – RDRM35820 ; RDRM35830

Savings and investment income

Legislation/Regulatory – FA2013 Sch. 45, para. 82-88 ; ITTOIA2005 s. 368(2A), 465(1A), 528(1A), 528A(2A), 536(7)

Starting full-time work in UK

Legislation/Regulatory – FA2013 Sch. 45, para. 48, 52

Starting full-time work overseas

Legislation/Regulatory – FA2013 Sch. 45, para. 44, 45, 52

Starting to have a home in UK

Legislation/Regulatory – FA2013 Sch. 45, para. 47, 51, 52

Third party payments of money/transfer of assets

Legislation/Regulatory – FA2013 Sch. 45, para. 68, 71 ; ITEPA2003 s. 554Z4(3)-(5B), 554Z10(1)-(2B), (4)

Trading income

Legislation/Regulatory – FA2013 Sch. 45, para. 74-80 ; ITTOIA2005 s. 6(2A), 17(1)-(1B), 243(6), 849(3A), 852(6), (8), 854(5), (5A)

Trustees of a settlement

Legislation/Regulatory – FA2013 Sch. 45, para. 102 ; ITA2007 s. 475(7)-(9) ; TCGA92 s. 69(2DA), (2DB)

UK part

Legislation/Regulatory – FA2013 Sch. 45, para. 56

State

Commentary – Schwarz on Tax Treaties 3.02

States as resident of a contracting

Commentary – Schwarz on Tax Treaties 6.08

Status, determining

Commentary – 3.6.2 3.6.5–3.6.73.6.9

Statutory residence test

– see also Statutory residence test

90-day tie

Legislation/Regulatory – FA2013 Sch. 45, para. 37

Accommodation ties

Legislation/Regulatory – FA2013 Sch. 45, para. 34

Aircraft, relevant jobs on

Legislation/Regulatory – FA2013 Sch. 45, para. 30

Anti-avoidance provisions

Legislation/Regulatory – FA2013 Sch. 45, para. 109-144

Automatic overseas tests

Legislation/Regulatory – FA2013 Sch. 45, para. 11-16

Automatic residence test

Legislation/Regulatory – FA2013 Sch. 45, para. 5

Automatic UK residence tests

Legislation/Regulatory – FA2013 Sch. 45, para. 6-10

Basic rule

Legislation/Regulatory – FA2013 Sch. 45, para. 3, 4

Commencement

Legislation/Regulatory – FA2013 Sch. 45, para. 153

Consequential amendments

Legislation/Regulatory – FA2013 Sch. 45, para. 148-158

Country tie

Legislation/Regulatory – FA2013 Sch. 45, para. 38

Days spent

Legislation/Regulatory – FA2013 Sch. 45, para. 22-24

Definitions

Legislation/Regulatory – FA2013 Sch. 45, para. 145

Family ties

Legislation/Regulatory – FA2013 Sch. 45, para. 32, 33

Generally

Commentary – Key Data ¶2-700 ; Schwarz on Tax Treaties 6.05

Legislation/Regulatory – FA2013 s. 218, Sch. 45

HMRC Guidance – EIM40101 ; EIM42810 ; EIM75450 ; ERSM162660 ; ERSM20310 ; RDRM13210 ; RDRM13310

Home

Legislation/Regulatory – FA2013 Sch. 45, para. 25

Interpretation of enactments

Legislation/Regulatory – FA2013 Sch. 45, para. 2

Limits on liability to income tax

Legislation/Regulatory – FA2013 Sch. 45, para. 152 ; ITA2007 s. 810(4)

Location of work

Legislation/Regulatory – FA2013 Sch. 45, para. 27

Reference period, calculation

Legislation/Regulatory – FA2013 Sch. 45, para. 28

Remittance basis

Legislation/Regulatory – FA2013 Sch. 45, para. 152 ; ITA2007 s. 809B(1), 809D(1), 809E(1)

Ships, relevant jobs on

Legislation/Regulatory – FA2013 Sch. 45, para. 30

Significant breaks from UK or overseas work

Legislation/Regulatory – FA2013 Sch. 45, para. 29

Split year treatment

Legislation/Regulatory – FA2013 Sch. 45, para. 39-108

Sufficient ties test

Legislation/Regulatory – FA2013 Sch. 45, para. 17

Sufficient UK ties

Legislation/Regulatory – FA2013 Sch. 45, para. 18-20

Transitional and savings provisions

Legislation/Regulatory – FA2013 Sch. 45, para. 154-159

Trusts with vulnerable beneficiary

Legislation/Regulatory – FA2005 s. 28(4) ; FA2013 Sch. 45, para. 151

UK ties

Legislation/Regulatory – FA2013 Sch. 45, para. 31

Vehicles, relevant jobs on

Legislation/Regulatory – FA2013 Sch. 45, para. 30

Work

Legislation/Regulatory – FA2013 Sch. 45, para. 26, 27

Work ties

Legislation/Regulatory – FA2013 Sch. 45, para. 35, 36

Statutory test post-6 April 2013

Accommodation tie, sufficient ties test

Commentary – Tax Reporter ¶199-090

Automatic overseas test

Commentary – Tax Reporter ¶199-060

HMRC Guidance – RDRM11340

Automatic UK test

Commentary – Tax Reporter ¶199-070

Basic rule

Commentary – Tax Reporter ¶199-050

Full-time work abroad, automatic overseas test

Commentary – Tax Reporter ¶199-090

Full-time work in the UK, automatic UK test

Commentary – Tax Reporter ¶199-090

Generally

Commentary – Tax Reporter ¶199-000

Home in the UK, automatic UK test

Commentary – Tax Reporter ¶199-090

Midnight rule, sufficient ties test

Commentary – Tax Reporter ¶199-090

Transitional rules

Commentary – Tax Reporter ¶199-160

UK family, sufficient ties test

Commentary – Tax Reporter ¶199-090

Sufficient ties test

90-day tie

Commentary – Key Data ¶2-700

Accommodation tie

Commentary – Key Data ¶2-700

Country tie

Commentary – Key Data ¶2-700

Family tie

Commentary – Key Data ¶2-700

Generally

Commentary – Key Data ¶2-700

Work tie

Commentary – Key Data ¶2-700

Tax favoured entities as resident

Commentary – Schwarz on Tax Treaties 6.09

Tax saving of using an overseas trustee

Commentary – 3.6.8

Temporary

Attribution of gains to settlor

Legislation/Regulatory – TCGA92 s. 86A

Generally

Legislation/Regulatory – F(No. 2)A95 s. 32(7)-(9) ; SP 2/91 ; TCGA92 s. 9(3), (5), (6), 10A

Temporary absence from UK

Legislation/Regulatory – SI 2003/654 reg. 4

Temporary non-residence

Commentary – Golding and Connolly on Advising British Expats 3.9

Test of

Commentary – Schwarz on Tax Treaties 6.04 Schwarz on Tax Treaties 16.04

Third party payments of money/transfer of assets

Legislation/Regulatory – ITEPA2003 s. 554Z4

Tie-breaker

– see Dual Residence

Time for testing

Commentary – Schwarz on Tax Treaties 6.04 Schwarz on Tax Treaties 12.01

Trade unions, payments to

Legislation/Regulatory – ITA2007 s. 460

Transfer of assets abroad

Commentary – Tax Reporter ¶129-520

Case Law – (1) Lord Vestey's Executors and Vestey v. Commissioners of Inland Revenue (2) Lord Vestey's Executors and Vestey v. Colquhoun (H.M. Inspector of Taxes) (3) Lord Vestey's Executors and Vestey v. Commissioners of Inland Revenue ; Ronald Arthur Vestey and Others v. Commissioners of Inland Revenue

Transfer of assets abroad – anti-avoidance

Commentary – 3.6.10 6.4

Transitional provisions

Legislation/Regulatory – SI 2003/654 reg. 7

Treaty residence and domestic law

Commentary – Schwarz on Tax Treaties 6.05

Trustees

– see also Trustees

Capital gains tax

Commentary – Tax Reporter ¶358-025–Tax Reporter ¶358-100 ; Tax Reporter ¶591-400 ; Tax Reporter ¶591-450

Dual resident settlements

Commentary – Tax Reporter ¶358-075 ; Tax Reporter ¶592-350

Generally

Commentary – Tax Reporter ¶199-130 ; Tax Reporter ¶199-510 ; Tax Reporter ¶352-050

Case Law – (1) A.W. WILLIAMS (SURVEYOR OF TAXES) v. W.M.G. SINGER AND OTHERS. (2) A.F. POOL (SURVEYOR OF TAXES) v. ROYAL EXCHANGE ASSURANCE. ; Genovese v. R & C Commrs ; LYSAGHT v. THE COMMISSIONERS OF INLAND REVENUE. ; Miesegaes v. Commissioners of Inland Revenue ; PEEL v. THE COMMISSIONERS OF INLAND REVENUE.

Immigration and emigration

Commentary – Tax Reporter ¶358-050

Inheritance tax

Commentary – Tax Reporter ¶351-650

Non-resident

– see Non-resident trustees

Settlor-interested settlements

Commentary – Tax Reporter ¶357-575

Year of assessment

Commentary – Tax Reporter ¶358-100

Trustees, non-UK resident

Sale of shares to third party

Commentary – 14.8

Tax repayment claims

Commentary – 12.5.4

Trusteeship as regulated activity

Commentary – 3.6.9

Trusts

Commentary – Schwarz on Tax Treaties 6.05

UK liability

Commentary – Tax Reporter ¶1035-600

UK resident trustees or trustee directors

Commentary – 3.6.9

Unapproved share schemes

Arrival and departure

Commentary – Tax Reporter ¶480-900–Tax Reporter ¶480-940

HMRC Guidance – ERSM170700

Artificially depressed market value

Commentary – Tax Reporter ¶476-400

Convertible securities

Commentary – Tax Reporter ¶475-700

Disposals at more than market value

Commentary – Tax Reporter ¶476-860

Double taxation treaties

Commentary – Tax Reporter ¶480-800

Foreign securities income

Commentary – Tax Reporter ¶480-740

General earnings and specific employment income, distinction between

Commentary – Tax Reporter ¶480-540

HMRC Guidance – ERSM161320

Case Law – Abbott v. Philbin (H.M. Inspector of Taxes)

Generally

Commentary – Tax Reporter ¶472-300 ; Tax Reporter ¶473-000 ; Tax Reporter ¶480-500 ; Tax Reporter ¶480-520

HMRC Guidance – CG59514 ; CTM60310 ; ERSM220060 ; ERSM80130

National Insurance contributions

Commentary – Tax Reporter ¶480-940 ; Tax Reporter ¶480-980

HMRC Guidance – ERSM170700

PAYE

Commentary – Tax Reporter ¶480-980

Post-acquisition benefits from securities and ratchets

Commentary – Tax Reporter ¶477-600

Restricted securities

Commentary – Tax Reporter ¶473-000

Split-year treatment

Commentary – Tax Reporter ¶480-900

Taxable specific income

Commentary – Tax Reporter ¶480-700–Tax Reporter ¶480-740

Year of arrival/departure

Commentary – Tax Reporter ¶480-900

Visitors to the UK

Accommodation owned or available for a short period

Legislation/Regulatory – IRInt. 70

Visits extended due to exceptional circumstances

Legislation/Regulatory – SP 2/91

Visits to the UK

Generally

Commentary – Schwarz on Tax Treaties 6.05 Schwarz on Tax Treaties 11.11

Short-term business visitors

Commentary – Tax Reporter ¶199-120

World Bank Staff Retirement Plan

Commentary – Schwarz on Tax Treaties 4.04 Schwarz on Tax Treaties 6.09 Schwarz on Tax Treaties 11.15

Year of commencement or cessation

Legislation/Regulatory – ESC A11