RG2.9 - Coming to the UK: Treated as resident not ordinarily resident for the whole year
If the individual is treated as resident but not ordinarily resident for the whole tax year
PERSONAL ALLOWANCES
- full personal allowances are due against all the income chargeable to UK tax for the whole year [See RE613, SE40003]
LIABILITY TO UK TAX
- see Chart 5.4 [See Liability to UK tax SE40003]
OVERSEAS INCOME
- overseas income is chargeable, on the arising or remittance basis as appropriate, for the whole year (See AP2396 and IM1640 onwards]
DOMICILE
- go to Chapter 3 if the individual claims to be not domiciled in the UK [See Domicile SE41050 and IM1635].
