For UK tax purposes, the term "resident" has a specific, technical meaning in relation to individuals.

For tax years 2013-14 onwards, an individual's residence status is determined by the application of a statutory residence test (SRT) introduced by the Finance Act 2013 with effect from 6 April 2013 (see Practice note, Statutory residence test for individuals).

For tax years 2012-13 and earlier, an individual's residence status is determined by the pre-SRT case law based rules (see Practice note, Residence and ordinary residence: definitions for tax years 2012-13 and earlier).