Statutory Residence Test - HM Revenue & Customs

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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.) RDR3 20
The statutory residence test Example 8 Rosa is a professional cricketer who lives in New Zealand. She comes to the UK for the summer of 2015 to play for Trinity Bridge Ladies. She rents a house in Dorking for four months commencing 1 May 2015. She is present in her Dorking home on 100 days in 2015-16. After the English cricket season ends she returns to New Zealand. Throughout 2015-16 Rosa owns a house in New Zealand. She is present in that house on 200 days in 2015-16. While she is in the UK, Rosa lets out her New Zealand home on a commercial basis to a third party, from 1 June to 31 August 2015 (92 days). For that period the New Zealand house is not Rosa’s home. There is a period of 91 consecutive days, at least 30 of which fall in 2015-16, when Rosa had a UK home where she spends a sufficient amount of time, and when she does not have an overseas home. Rosa meets the second automatic UK test for 2015- 16. If Rosa had not let out her New Zealand house and it had remained available for Rosa to use throughout the summer, it would have remained her home and Rosa would not meet the second automatic UK test. 1.31 The flow diagram on the next page will assist you in considering your own circumstances under the second automatic UK test. RDR3 21
Page 1 and 2: Guidance Note: Statutory Residence
Page 3 and 4: Workers with jobs on board vehicles
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
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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
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Page 37 and 38: Days spent in the UK In this scenar
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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
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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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