Statutory Residence Test - HM Revenue & Customs

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Table of Contents Introduction...............................................................................................6 How to navigate between links in this document ......................................6 RDR3 updates December 2013................................................................7 1. <strong>Statutory</strong> residence test - the basic rule ..............................................8 Automatic overseas tests..........................................................................9 First automatic overseas test....................................................................9 Second automatic overseas test.............................................................10 Third automatic overseas test.................................................................10 Do you work full-time overseas?.............................................................10 Gaps between employments ..................................................................11 What other days can reduce the reference period?................................12 Annual leave and parenting leave...........................................................13 What are reasonable amounts of leave? ................................................13 What is a non-working day embedded within a block of leave?..............13 Automatic UK tests ..................................................................................17 First automatic UK test ...........................................................................17 Second automatic UK test ......................................................................18 What is a sufficient amount of time? .......................................................18 What is a permitted amount of time? ......................................................18 Third automatic UK test ..........................................................................23 Do you work full-time in the UK?.............................................................27 Sufficient ties test....................................................................................28 Number of UK ties ..................................................................................28 2. Definition of UK ties .............................................................................30 A family tie ..............................................................................................30 How is time spent in the UK by children in full-time education dealt with for the family tie? ....................................................................................30 Accommodation tie .................................................................................31 Work tie ..................................................................................................32 90-day tie................................................................................................32 Country tie ..............................................................................................32 3. Days spent in the UK............................................................................33 What do we mean by a day spent in the UK?.........................................33 The deeming rule....................................................................................33 Transit days ............................................................................................35 Work .......................................................................................................37 What activities does ‘work’ cover? ..........................................................37 What else is counted as time spent working?.........................................37 Number of hours worked in a day ...........................................................37 Travel to or from a temporary workplace whilst working full-time overseas ................................................................................................................38 What is a significant break from overseas work/work in the UK?............39 Location of work......................................................................................40 RDR3 2
Workers with jobs on board vehicles, aircraft or ships (relevant jobs) ....41 Workers with relevant jobs and the third automatic UK and overseas tests ................................................................................................................42 Workers with relevant jobs and the UK work tie......................................43 Deductible travel expense for tax purposes............................................44 4. Application of the SRT to deceased persons ....................................45 Automatic overseas tests for deceased persons ....................................45 Fourth automatic overseas test...............................................................45 Fifth automatic overseas test..................................................................45 Fourth automatic UK test for deceased persons.....................................46 What is a sufficient amount of time? .......................................................47 Deceased individuals and the sufficient ties test ....................................48 5. Split year treatment..............................................................................51 What is a split year? ...............................................................................51 When is a tax year split?.........................................................................51 When will you receive split year treatment?............................................51 What is the split year date? ....................................................................52 Case 1: Starting full-time work overseas ................................................52 Case 1: Relevant period .........................................................................52 Case 1: Overseas Work criteria..............................................................52 Case 1: Calculating whether you work full time overseas during the relevant period........................................................................................53 Case 1: Overseas part of a tax year .......................................................53 Case 1: UK part of a tax year .................................................................54 Case 2: The partner of someone starting full-time work overseas..........56 Who is considered to be your partner? ...................................................57 Case 2: Deemed departure day..............................................................57 Case 2: Overseas part of a tax year .......................................................57 Case 2: UK part of a tax year .................................................................57 Case 3: Ceasing to have a home in the UK............................................58 Case 3: Overseas part of a tax year .......................................................59 Case 3: UK part of a tax year .................................................................59 Case 4: Starting to have a home in the UK only .....................................59 Case 4: Overseas part of the tax year ....................................................60 Case 4: UK part of the tax year...............................................................60 Case 5: Starting full-time work in the UK ................................................61 Case 5: Overseas part of the year ..........................................................62 Case 5: UK part of the year ....................................................................62 Case 6: Ceasing full-time work overseas................................................64 Case 6: Relevant period .........................................................................64 Case 6: Overseas work criteria...............................................................64 Case 6: Calculating whether you work full-time overseas during the relevant period........................................................................................64 Case 6: Overseas part of the tax year ....................................................65 Case 6: UK part of the tax year...............................................................65 RDR3 3
Page 1: Guidance Note: Statutory Residence
Page 5 and 6: The statutory residence test accomm
Page 7 and 8: Changes in this version RDR3 update
Page 9 and 10: The statutory residence test Automa
Page 11 and 12: The statutory residence test Step 2
Page 13 and 14: The statutory residence test across
Page 15 and 16: The statutory residence test - mate
Page 17 and 18: The statutory residence test Refere
Page 19 and 20: The statutory residence test Exampl
Page 23 and 24: The statutory residence test 30-day
Page 27 and 28: The statutory residence test Sam wo
Page 29 and 30: The statutory residence test Table
Page 31 and 32: Definition of UK ties spends fewer
Page 33 and 34: Days spent in the UK 3. Days spent
Page 35 and 36: Days spent in the UK Example 16 Des
Page 37 and 38: Days spent in the UK In this scenar
Page 39 and 40: Days spent in the UK Example 20 Mem
Page 41 and 42: Days spent in the UK Example 24 Shi
Page 43 and 44: Days spent in the UK 3.30 If you ha
Page 45 and 46: Application of the SRT to deceased
Page 51 and 52: Split Year Treatment 5. Split year
Page 53 and 54:
Split Year Treatment spend no more
Page 55 and 56:
Split Year Treatment His reference
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Split Year Treatment move oversea
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Split Year Treatment spend fewer
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Split Year Treatment Example 37 Ola
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Split Year Treatment Example 38 And
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Split Year Treatment 5.37 Table G s
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Split Year Treatment if you had h
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Split Year Treatment Example 41 Nic
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Period of temporary non-residence S
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Period of temporary non-residence E
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Period of temporary non-residence
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Period of temporary non-residence
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Record keeping 7. Record keeping Wh
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Record keeping The sufficient ties
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Transitional provisions Statutory C
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Annex A Annex A: Home and accommoda
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Annex A Example A3 William has busi
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Annex A A16 The key points are that
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Annex A A25 If an individual cannot
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Annex A Example A16 Sacha visits th
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Annex A continuously in a tax year,
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Annex B Split year Cases 4 and 5 -
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Annex B Example B2 Henrik is workin
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Annex B Example B5 Philip is a stru
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Annex C Example C1 George and his w
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Annex C Example C4 Clara is 14 year
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Statutory Residence Test - HM Revenue & Customs

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