INTM334520 - Double Taxation applications and claims: applicants/claimants - individuals: Residence and ordinary residence

When dealing with an application/claim from an individual, you will need to consider their UK residence position.

»Ê¹ÚÌåÓýapp two terms, residence and ordinary residence, are not defined in the Taxes Acts.

  • ‘Residenceâ€� is related to actual physical presence in the UK during the income tax year.
  • ‘Ordinary residenceâ€� is related to a way of life where the individual shows an intention to live in a particular country in accordance with his/her habit of life. »Ê¹ÚÌåÓýapp factors which may be taken into account are choice, purpose, duration of stay and previous history. Broadly speaking it is equivalent to residence year after year.

»Ê¹ÚÌåÓýapp UK’s DTAs with other countries refer to residence, so it is the residence status of the individual that is relevant for applications and claims under a DTA. »Ê¹ÚÌåÓýapp ordinary residence position is relevant only for claims to repayment of UK income tax deducted from payment of interest on ‘FOTRAâ€� securities. See INTM368000.

»Ê¹ÚÌåÓýappre is more information in the Residence, Domicile and Remittance Basis Manual (RDRM).