Statutory Residence Test - HM Revenue & Customs

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The statutory residence test RDR3 22
The statutory residence test 30-day presence rules 1.32 The effect of the sufficient amount of time and permitted amount of time rules is that, for the purposes of the second automatic UK test, you can disregard any home where you are present on fewer than 30 separate days (individual or consecutive) in the tax year. So, for example, if you are present at your overseas home on fewer than 30 separate days you will have spent no more than the permitted amount of time there and you can disregard that home for the purposes of this automatic UK test. Similarly if you spend fewer than 30 days in a UK home you will not have spent a sufficient amount of time there and you can disregard that home for the purposes of this automatic UK test. 1.33 The 30-day presence rules only apply in respect of time you spend in a place while it is your home. So, for example, if you view a place which you later make your home, the day of your viewing would not count towards the sufficient or permitted amount of time tests. 1.34 You are present at your home on any day that you have been present in it in person, no matter how short a period you were there. It is not necessary to be there at midnight in order for the day to be counted. 1.35 The 30-day presence rules operate on each home separately and independently. Example 9 Fatima has had four UK homes for several years. In the tax year under consideration, Fatima is present in her home in Swansea on 15 days, 20 days in her home in Loch Lomond, 29 in her London flat and 29 in her Newcastle flat. Fatima has been present on 91 days in total in those UK homes. However, as she was not present in any individual home on at least 30 days, she will not have spent a sufficient amount of time in any single UK home. She will not meet the second automatic UK test for the tax year under consideration. Third automatic UK test 1.36 You work full-time in the UK for any period of 365 days, with no significant break from UK work and: all or part of that 365-day period falls within the tax year more than 75% of the total number of days in the 365-day period when you do more than three hours of work are days when you do more than three hours of work in the UK at least one day which is both in the 365-day period and in the tax year is a day on which you do more than three hours of work in the UK. RDR3 23
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
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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 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 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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