see residence and ordinarily resident.

For the purposes of taxation an individual may be ordinarily resident in the UK although he or she is not physically resident in a particular tax year .The term 'ordinary residence' is broadly equivalent to habitual residence. If an individual is a resident in the UK year after year, he or she is ordinarily resident here and liable for UK tax. The above is based on our understanding, as at August 2006, of current legislation and HM Revenue & Customs practice, all of which are liable to change without notice. The impact of taxation (and any tax relief) depends on individual circumstances.

The country in which a person is normally living for the time being. If a person is not legally in a country that period does not count as ordinary residence. It is possible to be ordinarily resident in the UK without being settled here, for example a worker or student may be ordinarily resident in the UK.