Determining residence status (2013/14 onwards) ― important definitions

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

Residence is the key factor that you should consider when deciding whether, or to what extent, an individual is liable to tax in the UK. From 6 April 2013, an individual’s residence status is determined using the statutory residence test (also known as the SRT).

This guidance note covers the definitions which are important for the statutory residence test and includes references to the HMRC guidance on the test in RFIG20000 onwards.

The definitions are also important in deciding whether the individual qualifies for split year treatment. See the Residence ― issues on coming to the UK (2013/14 onwards) and Residence ― issues on leaving the UK (2013/14 onwards) guidance notes.

Overview of the statutory residence test

To summarise, the individual will be:

•
UK resident if:
1. ◦
  any of the automatic UK tests are met and none of the automatic overseas tests are met, or
2. ◦
  none of the automatic UK tests are met, none of the automatic overseas tests are met but the sufficient ties test is met
•
UK

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