- not resident in a particular place.
- not residing where official duties require a person to reside.
- a person who is nonresident.
- a person who is not residing in the place implied or specifiedthe hotel restaurant is open to nonresidents
- a British person employed abroad on a contract for a minimum of one year, who is exempt from UK income tax provided that he does not spend more than 90 days in the UK during that tax year
- not residing in the place specified