RDRM10012 - Residence: Introduction: What the guidance will do

As explained at RDRM10011 there are many factors which determine an individual’s residence status. This guidance is designed to help you reach a conclusion regarding an individual’s residency. However depending on the circumstances of the case this might not be straightforward and you may need to either consult other guidance or submit your case for specialist technical advice.

The guidance will help tell you

  • the factors which determine an individual’s residence
  • whether you can deal with a case, if so, it will advise you on
  • the individual’s residence status
  • whether Personal Allowances will be due, and
  • help with the subsequent liability
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)