The Tuczka case Tuczka v HMRC 2011 UKUT 113 TCC involved the question of ordinary residence in the United Kingdom.Individuals can be regarded as U.K resident and ordinarily resident ROR or resident but not ordinarily resident RNOR. As we explained in the aforementioned report, the distinction is important because, with one exception i.e., of non-U.K.-domiciled employees of a non-U.K.-resident employer where there are no U.K. duties, ROR employees are taxable on their worldwide earnings whether remitted to the U.K. or not. RNOR employees are taxable on their earnings for U.K. duties whether the employees earnings are paid in the U.K. or not. Such employees, however, can elect for the remittance basis, and then their earnings for non-U.K. duties are only taxed in the U.K. if remitted to the United Kingdom.Related posts:U.K. Court Cases and Tax ResidenceUK Guidance on Unrest in Egypt, Elsewhere and ResidenceU.K. and Residence Guidance HMRC6