Commentary on Sections Overview Overview Section 830: Residence of individuals working abroad
2468.This section provides that, in the cases to which it applies, the fact that living accommodation in the United Kingdom is available for the individual’s use is to be ignored in determining whether or not the individual is UK resident. It is based on section 335 of ICTA.
2469.Subsection (1) makes clear that this section relates only to the residence status of individuals and the term “individual” is, accordingly, used throughout this section in place of “person” in section 335 of ICTA.
2470.In subsection (2) the phrase “any living accommodation available in the United Kingdom for the individual’s use” has been substituted for the phrase “any place of abode maintained in the United Kingdom for his use” in section 335(1) of ICTA. The reference to the availability of living accommodation brings the wording into line with the wording in HMRC booklet IR20 (Residents and non‑residents: Liability to tax in the UK) and with the phrase “living accommodation available in the United Kingdom for his use” in section 336(3) of ICTA, on which sections 831(1) and 832(1) are based.
2471.This does not amount to a change in the law. To the extent that there is any difference between “living accommodation” and “place of abode maintained”, “living accommodation” is the broader concept. In any event, available living accommodation which does not amount to a place of abode maintained for the use of an individual to whom section 335 of ICTA applies does not fall to be taken into account for the purposes of determining the individual’s residence status.