The concept of ordinary residence was abolished for UK tax purposes with effect from 6 April 2013 (subject to limited savings measures), but is still relevant to tax years 2012-13 and earlier (see Private client tax legislation tracker 2012-13: Abolition of ordinary residence, Practice note, Statutory residence test for individuals and Practice note, Residence, ordinary residence and domicile: UK tax implications: Ordinary residence savings measures).

For UK tax purposes, the term "ordinarily resident" has a specific, technical meaning that has been developed through a long line of case law. Broadly, for tax years 2012-13 and earlier, an individual was ordinarily resident in the UK if their residence in the UK formed part of the normal pattern of their life. For a detailed explanation, see Practice note, Residence and ordinary residence: definitions for tax years 2012-13 and earlier.