Statutory Residence Test - HM Revenue & Customs

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The statutory residence test Step 4 Divide the number of days in your reference period (step 3) by seven. If the answer is more than one and is not a whole number, you should round your answer down to the nearest whole number. If the answer is less than one, round up to one. Step 5 Divide your net UK hours (step 2) by the number resulting from Step 4. If your answer is 35 or more you worked full-time in the UK during that particular 365- day period. Sufficient ties test 1.42 If you do not meet any of the automatic overseas tests or any of the automatic UK tests, you should use the sufficient ties test to determine your UK residence status for a tax year. You will need to consider your connections to the UK, called ties, and determine whether your ties, taken together with the number of days you spend in the UK, are sufficient for you to be considered UK resident for tax purposes for a particular tax year. 1.43 If you were not UK resident for any of the three tax years before the tax year under consideration, you will need to consider if you have any of these UK ties: a family tie an accommodation tie a work tie, and a 90-day tie 1.44 If you were resident in the UK for one or more of the three tax years before the tax year under consideration, you will also need to consider if you have a country tie. All these ties are defined in section 5. Number of UK ties 1.45 The number of days you spend in the UK in a tax year dictates the number of UK ties that are needed for you to be UK resident. This is set out in the tables on the following page. RDR3 28
The statutory residence test Table A: UK Ties needed if you were UK resident for one or more of the three tax years before the tax year under consideration Days spent in the UK in the tax year under consideration UK ties needed 16 - 45 At least four 46 - 90 At least three 91 - 120 At least two Over 120 At least one Table B: UK Ties needed if you were UK resident in none of the three tax years before the tax year under consideration Days spent in the UK in the tax UK ties needed year under consideration 46 - 90 All four 91 - 120 At least three Over 120 At least two 1.46 The sufficient ties test is modified when it is applied to deceased individuals. See paragraphs 4.10 and 4.11 and associated tables for further information about this. RDR3 29
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
Page 19 and 20: The statutory residence test Exampl
Page 23 and 24: The statutory residence test 30-day
Page 27: The statutory residence test Sam wo
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
Page 57 and 58: Split Year Treatment move oversea
Page 59 and 60: Split Year Treatment spend fewer
Page 61 and 62: Split Year Treatment Example 37 Ola
Page 63 and 64: Split Year Treatment Example 38 And
Page 65 and 66: Split Year Treatment 5.37 Table G s
Page 67 and 68: Split Year Treatment if you had h
Page 69 and 70: Split Year Treatment Example 41 Nic
Page 71 and 72: Period of temporary non-residence S
Page 73 and 74: Period of temporary non-residence E
Page 75 and 76: Period of temporary non-residence
Page 77 and 78: 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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