Residence is not a simple concept. It could be a habitual abode. A place of habitual abode could also denote ordinary residence.

At one time, a person would be deemed resident in the UK if he had property available for his accommodation, but this rule was abolished. However, the presence or absence of available accommodation is an indication of the likely residence.  

The situation can arise where a person who has been resident in the UK leaves for a temporary purpose. This person would continue to be considered a UK resident during his temporary residence abroad.  

There should be some degree of permanence involved; however, this does not preclude a person who owns a property and regularly visits the UK from being resident here. 

Similarly, a person who has a residence in the UK and nowhere else is unlikely to be deemed to have ceased residence in the UK unless there is a definite change in his way of life.

THIS IS ARTICLE NUMBER 4 OF 9 IN A SERIES OF ARTICLES ON THE STATUTORY RESIDENCE TEST. See the Statutory Residence Test section of this page for links to additional articles.