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Section 1(6) Social Security Contributions & Benefits Act 1992 Regulations 145, 146 and 149(2)(a) Social Security (Contributions) Regulations 2001

As explained at NIM33555, the words “ordinarily resident� are not defined in the above legislation. So whether a person is “ordinarily resident� is a question of fact and will depend on the particular facts of the case. So it is possible for someone to be “ordinarily resident� in two places at the same time.

In considering whether a person is “ordinarily resident�, you should take into account the following factors,

• Will the person be returning to Great Britain or Northern Ireland during the period of employment abroad?
• Will the person’s family - spouse/partner and/or children - be staying in the UK?
• Will the person retain a home in Great Britain or Northern Ireland during their period abroad?
• If the person retains a home, will it be available for their use when they return?
• Will the person be returning to Great Britain or Northern Ireland at the end of the period abroad?

»Ê¹ÚÌåÓýapp list is not exhaustive but, answering yes to any, or all, of the above questions is an indicator the individual remains “ordinarily residentâ€�. Answers of no would indicate it is less likely that the person will remain ordinarily resident.

Additional questions you could consider include;

• How long has the person lived in Great Britain or Northern Ireland prior to going abroad?
• What will be the purpose(s) of the any return visit(s)?

For guidance on the definition of “ordinarily resident� for tax purposes, see the Residence, Domicile and Remittance Basis Manual, RDRM.