Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Example 6
Edith has had a home in Cheshire for many years. It is her only home. Edith
retires towards the end of tax year 2014-15 and decides to use her retirement
lump sum to see the world.
During tax year 2015-16 she takes three long holidays, visiting 22 different
countries. She moves around and does not establish a home overseas. She
keeps her Cheshire home throughout, returning to it briefly between trips, and
is present there on 41 days in tax year 2015-16.
In 2015-16 Edith has a home in the UK in which she is present on at least 30
days in the tax year. During the year Edith has no overseas home.
Edith does not meet any of the automatic overseas tests and therefore she is
resident under the second automatic UK test for tax year 2015-16.
Example 7
At 6 April 2014 Berni considers whether she meets the second automatic UK
test for 2013-14:
- She bought a home in the UK on 1 January 2013. It was her home
throughout 2013-14.
- She was present in that home on at least 30 days in the tax year 2013-
14.
- She came to the UK on 10 April 2013 and rented out her overseas
home (which she had owned for many years) from 11 April 2013 to 10
March 2014.
Therefore, during 2013-14 there was a period of 91 days, 30 of which fell in
the tax year during which Berni had a UK home in which she was present for
a sufficient amount of time, and had no overseas home. As Berni did not meet
any of the automatic overseas tests she is resident under the second
automatic UK test.
1.30 If you are unsure about whether your property constitutes a home, you
should read Annex A. Remember that in certain circumstances a home can
cease to be a home temporarily, which may have a bearing on whether you
meet the second automatic UK test.
(Example 8 on next page.)
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