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Counting days is not enough

14 July 2009 / Camilla Wallace
Issue: 4214 / Categories: Comment & Analysis , HMRC6 , IR20 , Residence & domicile
CAMILLA WALLACE reviews the practical ramifications with regards to the UK’s residency rules of IR20’s replacement by HMRC6


  • IR20 withdrawn HMRC6 in draft and not binding.
  • Antiquated case law and piecemeal statutory provisions set out current UK residency tests.
  • 90-day rule no longer applies in isolation.
  • Many traps for the unwary.
  • Statutory residence test long overdue.

There are three concepts in the UK that govern an individual’s liability to tax: residence ordinary residence and domicile. This article looks at residence and by association ordinary residence.

Ordinary residence is where an individual has resided in the UK (apart from temporary or occasional absences) for a sufficient period on a habitual basis and his residence here has been adopted voluntarily and for settled purposes as part of the regular order of his life for the time being.

In the 2009 Special Commissioners’ decision in Genovese (SpC 741) that period...

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