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Are you a UK resident ?

POSTED BY: Jenna Hann

31 January 20

HMRC’s guidance note - RDR3: Statutory Residence Test has been updated. The guidance specifically covers the statutory resident test (SRT) rules that are used to determine if someone is resident in the UK for tax purposes.

The SRT consists of three separate tests which are intended to provide greater certainty as to residency status. For most taxpayers, it will be clear whether or not they are resident in the UK. However, for taxpayers with complex circumstances the SRT will provide more clarity regarding their residency status in the UK.

The three tests which comprise the SRT are as follows:

  • The automatic overseas test. There are three sub-tests to consider.
  • The automatic UK test. There are a further three sub-tests to consider.
  • A ‘sufficient ties’ test. This test is used if the taxpayer does not meet either of the above tests. In general, the more UK ties a taxpayer has, the fewer days they can spend in the UK before becoming UK resident.

The new version replaces the previous version published in August 2016 and has been updated with further information about split years.


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