Statutory Residence Test - HM Revenue & Customs

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Annex C Example C2 Between May and November Jurgen visited the UK for 125 days, 104 of which were days on which he worked for more than three hours in the UK. When in the UK he stayed in a number of different hotels, so has no accommodation tie. He was not resident in the UK for any of the last three years. Jurgen’s 17-year-old son lives and works full-time in the UK and is UK resident. Under the sufficient ties test of the SRT Jurgen will be resident if he has two or more UK ties. He has a work tie. However the only time Jurgen and his son spent together in the UK during his visit was three weeks in the summer. Therefore Jurgen has no family tie and, having only one tie, is not resident in the UK for that tax year. C10 A day counts for the purpose of the test if the individual spends time with a child in person for all or part of the day. Days spent wholly outside the UK with the child do not count towards a family tie. Example C3 Pierre has a company flat in the UK which is permanently available to him and which he always uses when he comes here. This year Pierre has been in the UK for 75 days, 41 of which were days on which he worked for more than three hours in the UK. He was resident in the UK the year before last. Pierre’s ex-wife lives in the UK with their 15-year-old daughter. Pierre has spent 70 days with his daughter this year. Under the sufficient ties test of the SRT Pierre will be UK resident if he has three or more UK ties. He has an accommodation tie and a work tie. However, although Pierre has spent 70 days with his daughter this year, 21 of these days were spent at Pierre’s home in Paris and 14 were spent in Spain. Only 35 of the days Pierre has spent with his daughter were spent in the UK. So, Pierre does not have a family tie and is not UK resident for this tax year. C11 If a child spends time in the UK solely for the purpose of their education, they are unlikely to create a family tie. C12 If a child is under the age of 18 and in full-time education in the UK, they will not be treated as resident in the UK for the purpose of the family ties test of the SRT if they spend fewer than 21 days in the UK outside term-time. C13 For the purpose of the SRT half-term breaks are regarded as term-time. C14 Full-time education in the UK means full-time education at a university, college, school or other educational establishment in the UK. RDR3 104
Annex C Example C4 Clara is 14 years-old and her parents, who reside in Dubai because of her father’s work, send her to boarding school in the UK. She spends ten days of her summer break on a school trip to Scotland and one week (seven days) of her Christmas break staying with friends in London. Clara has therefore spent 17 days in the UK outside term-time but will not be regarded as resident in the UK for the purposes of the family tie even though Clara herself is resident for tax purposes in the UK. C15 A child can be either an individual’s own natural child or a child they have adopted. It does not include step-children, unless the individual has adopted them. RDR3 105
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Statutory Residence Test - HM Revenue & Customs

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