Income Tax Act 2007 section 830

Residence of individuals working abroad

Section 830 provides that when determining whether an individual working abroad is UK resident, the fact that they have living accommodation available in the United Kingdom should be disregarded.

• This section applies only to individuals (not companies or other entities) who are working abroad and whose UK residence status needs to be determined.
• The availability of living accommodation in the UK for the individual's use must be ignored when assessing whether they are UK resident.
• The term "living accommodation available for the individual's use" is deliberately broad, covering any form of accommodation in the UK, not just a formally maintained home or place of abode.
• Where living accommodation does not amount to a maintained place of abode, it would not in any case be relevant in determining an individual's residence status, so the broader wording does not change the practical effect of the rule.