Residence is one of the key factors you should consider when deciding whether, or to what extent, an individual is liable to tax in the UK. The other key factor is domicile.

Residence refers to the individual's tax status on a year by year basis and domicile is the place which a person regards as his true home. See the Domicile guidance note.

Note that in the tax years 2013/14 to 2015/16, you may also need to consider the individual's ordinary residence status. Although the concept was abolished with effect from 6 April 2013, there are transitional provisions which might impact the tax position in tax years 2013/14 to 2015/16. See the Ordinary residence - transitional rules (2013/14 to 2015/16) guidance note.

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