RG3 - Introduction: How to use the Guide

Normally you will be considering residence status when an individual is leaving or coming to the UK. Your starting point will usually be Chapter 1 (which deals with individuals leaving the UK) or Chapter 2 (which deals with individuals coming to the UK). Sometimes you will have to look at both chapters, for example where an individual leaves the UK and comes to the UK on one or more occasions.

Chapter 3 advises you when you may have to think about domicile.

The other chapters are for your general guidance on matters which are affected by the residence decision, for example claims to personal allowances, and whether income is chargeable to tax.

You need to take particular care with some topics. They are mentioned in the chapters 'Particular occupations' and 'General Information'.