resident

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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  • résident — résident, ente [ rezidɑ̃, ɑ̃t ] n. et adj. • 1501; « habitant » 1260; lat. residens, de residere I ♦ N. 1 ♦ Diplomate envoyé par un État auprès d un gouvernement étranger. Par appos. Ministre résident. 2 ♦ (1893) Anciennt Haut fonctionnaire placé …   Encyclopédie Universelle

  • Resident — Résident Pour les articles homonymes, voir Résidence …   Wikipédia en Français

  • resident — res‧i‧dent [ˈrezdnt] noun [countable] 1. someone who lives permanently in a particular place: • Interest is paid to UK residents without further liability to basic rate tax. • Mining companies provided mainly unskilled work for local residents …   Financial and business terms

  • resident — res·i·dent / re zə dənt/ n: one who has a residence in a particular place but does not necessarily have the status of a citizen compare citizen 1, domiciliary resident adj Merriam Webster’s Dictionary of Law. Merr …   Law dictionary

  • Resident — Res i*dent ( dent), a. [F. r[ e]sident, L. residens, entis, p. pr. of residere. See {Reside}.] 1. Dwelling, or having an abode, in a place for a continued length of time; residing on one s own estate; opposed to {nonresident}; as, resident in the …   The Collaborative International Dictionary of English

  • Resident — (lat. für Statthalter, Gesandter) bezeichnet einen im Ausland tätigen, leitenden Mitarbeiter eines Nachrichtendienstes, siehe Resident (Nachrichtendienst) einen Disc Jockey, der bei einer Discothek oder einem Club unter Vertrag ist, siehe… …   Deutsch Wikipedia

  • resident — Resident. sub. m. Celuy qui est envoyé de la part d un Souverain vers un autre, pour resider auprés de luy, & qui est moins qu un Ambassadeur & qu un Envoyé, & plus qu un Agent. Le Resident de France à Florence, à Genes. le Resident de l Electeur …   Dictionnaire de l'Académie française

  • Resident — Res i*dent, n. 1. One who resides or dwells in a place for some time. [1913 Webster] 2. A diplomatic representative who resides at a foreign court; a term usualy applied to ministers of a rank inferior to that of ambassadors. See the Note under… …   The Collaborative International Dictionary of English

  • Resident — (v. lat.), 1) Abgeordneter, Bevollmächtigter; 2) Geschäftsführer an einem auswärtigen Orte, s. Gesandter; 3) (Residirender Geistliche, R. Clericus), nach Kanonischem Recht jeder Geistliche, welcher persönlich in dem Orte der Kirche, wo er zu… …   Pierer's Universal-Lexikon

  • Residént — (lat.), Bevollmächtigter, namentlich Ministerresident (s. Gesandte, S. 672); in den indischen Besitzungen Hollands der Titel des Vorstandes einer Kreisregierung (Residentschaft) …   Meyers Großes Konversations-Lexikon

  • Residént — (lat.), s.v.w. Ministerresident (s. Gesandte). – R. ist auch Titel der Gouverneure in Niederländ. Ostindien; Residentschaften die dortigen Verwaltungsbezirke …   Kleines Konversations-Lexikon

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