| INTM334510 | Introduction |
| INTM334520 | Residence and ordinary
residence |
| INTM334530 | Guidance on the rules of
residence of individuals in the UK |
| INTM334540 | The definition of
residence of individuals in a DTA |
| INTM334550 | How you know whether an
individual is resident in the other country for the purposes of the
DTA |
| INTM334560 | Individuals who are
‘double resident’ |
| INTM334570 | The double residence
'tests' in DTAs and what to do if you have a case of double
residence |
| INTM334580 | Individuals entitled to
UK personal allowances |