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Jargon Buster

Ordinary residence

A habitual tax residence that forms the basis of taxation for some taxes in the UK, usually after 3 or more years of tax residence in the UK. An individual can also be ordinarily resident immediately upon arrival in the UK in certain circumstances.

Articles

What difference does A-Day make?

6th April 2006 was 'A-Day', and some very sweeping changes to pensions went live. Here are a series of questions and answers to help you understand the implications.

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