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1. The place in which a person has his home. The term has been defined in various ways for different purposes in Acts of Parliament. For example, the Income and Corporation Taxes Act 1988 provides that, for the purposes of tax, a person is resident in the UK even if he has left the UK for occasional residence abroad. Temporary residents are chargeable to tax in the UK if they stay in the UK for a period (or periods adding up to) six months in any year. It is possible to be a resident of more than one country at the same time. See also *domicile; *habitual residence; *main residence.
2. The country from which control of a company is exercised; this depends upon the facts not upon where the company has its *registered office. Residence determines the company’s liability to *corporation tax.

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