Properties
SES ID
- 92309
Notation
- 92309
In scheme
Broader
Scope note
- For other issues involving Britons travelling, living or working abroad, see British nationals abroad. For discussion of the tax treatment of people who reside abroad but work some of the time in Britain, use Domicil.
Definition
- Refers to the establishment of residence status of individuals for UK income tax and capital gains tax purposes.