§ Mr. Barnettasked the Chancellor of the Exchequer in general how many days residence in the United Kingdom are now 186W being taken as the maximum before an individual is treated as being a United Kingdom resident for tax purposes; what changes there have been in recent years; and if he will make a statement.
§ Mr. TaverneA person is always regarded as resident in the United Kingdom for tax purposes if he spends at least 183 days here in the tax year. If he spends less than 183 days here he may still be regarded as a resident if he is ordinarily resident here, or is a regular visitor to this country, or, in certain cases, if he has a residence here available for his use. The residence rules were last changed in 1956.