Commentary on Sections Overview Overview
2454.This Chapter contains provisions relating to the determination of residence for the purposes of liability to income tax.
2455.The question whether or not a person is UK resident is primarily to be determined in accordance with case law. A limited number of statutory rules either supplement or disapply the case law rules in specific circumstances.
2456.Sections 829 to 833 contain provisions relating to the residence of individuals, section 834 contains provisions relating to the residence of personal representatives and section 835 provides signposts to provisions relating to the residence of trustees and companies.