Article 3 Rules for determining where a person is normally residentI1
United Kingdom
This article shall apply for the purpose of determining, in relation to this Order, where a person is normally resident.
A person shall be treated as being normally resident in the country where he usually lives—
for a period of, or periods together amounting to, at least 185 days in a period of twelve months;
because of his occupational ties; and
because of his personal ties.
In the case of a person with no occupational ties, paragraph (2) above shall apply with the omission of sub-paragraph (b), provided his personal ties show close links with that country.
Where a person has his occupational ties in one country and his personal ties in F1a different country, he shall be treated as being normally resident in the latter country provided that either—
his stay in the former country is in order to carry out a task of a definite duration, or
he returns regularly to the country where he has his personal ties.
Notwithstanding paragraph (4) above, a United Kingdom citizen whose personal ties are in the United Kingdom but whose occupational ties are in F2another country may for the purposes of relief under this Order be treated as normally resident in the country of his occupational ties, provided he has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months.
Annotations
Textual amendments
- F1
Words in art. 3(4) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 10; S.I. 2020/1641, reg. 2, Sch.
- F2
Words in art. 3(5) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 3 in force at 1.1.1993, see art. 1