A person living or based in the UK to whom one of the following applies for a given tax year:
• the person is present in the UK for 183 days or more during that year;
• the person pays substantial visits to the UK, averaging 90 days or more for four or more consecutive years;
• the person has accommodation available for use in the UK and one visit is made during the year. This does not apply if the taxpayer is working abroad full-time nor to individuals who come to the UK for a temporary purpose only. See also domicile.
From 15 March 1988 companies incorporated in the UK are regarded as resident in the UK for corporation-tax purposes, irrespective of where the management and control of the company is exercised. Prior to 15 March 1988 a company was regarded as resident in the UK if its management and control were in the UK. The Inland Revenue has an International Manual that provides more details.

Accounting dictionary. 2014.

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