Regulation 19 Place of residence and principal place of residence

A place is only to be regarded as a place of residence of an individual in circumstances where it is a place of abode of that person.

Subject to paragraph (3), a place is to be regarded as the principal place of residence in the United Kingdom of an individual in circumstances where it is the place of residence of the individual where the individual resides most frequently.

In applying the test set out in paragraph (2), no regard is to be had to a temporary change in the place where a person most frequently resides.