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7.7. If you come to the UK for more than 183 days but remain here less than three years from your arrival
Part 2 explains what we mean by resident in the UK while part 3 explains what we mean by ordinarily resident in the UK. You should read both parts of this guidance.
You will always be resident in the UK if you are here for 183 days or more in the tax year.
As explained in paragraph 7.5, if you are in the UK on a regular basis it is possible that you will become resident and ordinarily resident in the UK before you have been visiting for four years.

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7.7.1. Residence
You may become resident for any of the reasons described in part 2.
If you remain in the UK for a period that spans two tax years and are resident in the second year then you will need to think about whether you were also resident in the first tax year. This will depend on all the facts.
If you have come to the UK and will be remaining here for at least two years but for not more than three years, you will be resident from the date of your arrival (even if you are here for fewer than 183 days in the first tax year). This does not necessarily mean that you will also be ordinarily resident.
7.7.2. Ordinary residence
Your ordinary residence status may affect what UK tax you have to pay and this status may change while you remain in the UK.
Ordinary residence is different from domicile and it is important not to confuse the two terms. (Domicile is covered in part 4).
Generally, you become ordinarily resident in the UK when it becomes normal (‘ordinary’) for you to be resident in the UK. Sometimes it is clear that you become ordinarily resident as soon as you arrive in the UK, but sometimes ordinary residence is established only after you have been here for a while.
If you come to the UK for less than three years, you might not be ordinarily resident here but there are many factors to consider. You should read part 3 of this guidance which explains what is meant by ‘ordinarily resident in the UK’.
If your circumstances change after you first arrive in the UK, it is possible that your ordinary residence status might change as a result.
7.7.3. Ordinary residence when you arrive
If you have come to the UK for a settled purpose, for example to live or work in the UK for three years or more, you will be ordinarily resident from when you first arrive.
If you own or acquire accommodation on a long-term lease of three years or more in the year you arrive this is an indication that your presence in the UK forms part of the regular and habitual mode of your life for the time being. Such a mode of life means that you are ordinarily resident from when you arrive.
But the ownership of accommodation by itself will not make you ordinarily resident provided you dispose of it and leave the UK within three years of your arrival.
You can still be ordinarily resident in the UK even if you leave within three years, for example if your purpose for being here was settled when you first came here.
7.7.4. Ordinary residence after arrival
If you do not have a settled purpose on arrival you can still become ordinarily resident. You will become ordinarily resident with effect from the start of the tax year in which:
- you first have a settled purpose
- you decide to stay here for three years or more from the date of your arrival
- you remained for more than three years from the date of your arrival.
Factors that indicate you have made a decision to stay in the UK for more than three years include acquiring a lease on accommodation or accepting an employment contract lasting more than three years from the date of your arrival.
As explained above, if you have remained for more than three years from the date of your arrival you will be ordinarily resident here from the start of the tax year in which the third anniversary falls. While this applies to the most of cases, there could be exceptions, where particular facts – that you would need to support with evidence – might indicate the contrary. For example, if you marginally overstayed a three-year period and then left the UK, perhaps because a project you were working on over-ran or a house purchase fell through, you might still be not ordinarily resident for the duration of your stay. (If you later return to the UK and become resident again, within two years of having left, you are very likely to become ordinarily resident on your return.)
In very unusual circumstances you may be resident in the UK for three years or more but remain not ordinarily resident. If this is the case, you will need to show that your residence in the UK is not ‘ordinary’ for you and that you have no settled purpose here. The circumstances in which this would apply and when you will become ordinarily resident will depend on the facts of each case. You may wish to take professional advice if you think this applies to you.
If you are ordinarily resident in the UK, leave and return within two years, you will usually be ordinarily resident from the date of your return.
7.8. Supporting examples
These are illustrative examples to support the guidance outlined in 7.7.4. The examples are not exhaustive or definitive but will help you to understand your ordinary residence status when you have come to the UK. Your ordinary residence in the UK will be based on your individual circumstances.