Current residence rules
The extent to which an individual is subject to UK tax depends on whether they are resident, ordinarily resident or domiciled in the UK. The concept of residence is used to measure the strength of an individual's links with the UK. The underlying principle is that those with the strongest links to the UK should pay more tax than those whose connections are weaker. Neither residence nor ordinary residence is defined in legislation. Although guidance published by HM Revenue & Customs ("HMRC") is important, in the absence of a clear statutory test the courts have had to decide what residence and ordinary residence mean and there is now a large body of relevant case law.
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