There were four basic ways up to 2012/13 in which an employee who came to work in the UK could become resident in the UK for tax purposes. These were the '183-day rule' and the '91-day average rule' (for short-term visitors), and the 'two-year rule' and the 'three-year rule' (for longer UK visits). In addition, HMRC applied special residence rules up to 5 April 2013 to foreign nationals working in the UK.
The rules up to 5 April 2013 used a combination of facts (actual UK days) and subjective issues (the individual's intentions) to determine residence. For further details and the application of these rules more generally, see E6.124P.
183-Day rule—temporary UK residents up to 5 April 2013
A 'temporary UK resident' was defined1 for the purposes of tax on earnings as an individual in the UK for some temporary purpose only and not intending to establish their personal residence in the UK (see E6.124F). Where such a person spent at least 183 days in the UK in the
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