SE41010 - Meaning of 'resident and ordinarily resident in the United Kingdom'

Section 19(1)1 ICTA 1988

Guidance on the meaning of resident and ordinarily resident in the United Kingdom can be found in:

• SE42810 onwards for individuals
• CT3365 onwards for companies

The existence in the United Kingdom of a branch or agency of an overseas concern does not of itself make the overseas concern resident in the United Kingdom even if the profits of the branch or agency are chargeable to United Kingdom tax. Therefore employees who:

• are employees of a concern resident outside and not resident in the United Kingdom, and
• are not domiciled in the United Kingdom, and
• are sent to work at a United Kingdom branch of that concern

will be in receipt of foreign emoluments.

Similarly, employees of an overseas government who are:

• not domiciled in the United Kingdom, and
• who work at an embassy or High Commissioner's office etc. in the United Kingdom

will also be in receipt of foreign emoluments.

• See RE2250 onwards concerning diplomatic privilege
• See DT224 concerning the exemption under a double taxation agreement of governmental remuneration.