RG2.7 - Coming to the UK: Resident and ordinarily resident throughout

If the individual is resident and ordinarily resident throughout a period of absence from the UK [EP8101]

• review the liability for the year(s) of departure and arrival
• under SE40001 onwards, particularly SE40003, if the individual is an employee
• under IM141 onwards if the individual is self-employed
• full personal allowances are due against all the income chargeable to UK tax for the whole tax year.