Statutory Residence Test - HM Revenue & Customs

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Case 7: The partner of someone ceasing full-time work overseas. ........66 Case 7: Deemed arrival day ...................................................................67 Case 7: Overseas part of the tax year ....................................................67 Case 7: UK part of the tax year...............................................................67 Case 8: Starting to have a home in the UK.............................................68 Case 8: UK part of the tax year...............................................................68 Case 8: Overseas part of the tax year ....................................................68 6. Period of temporary non-residence....................................................70 Temporary non-residence.......................................................................70 Meaning of residence period ..................................................................70 Meaning of sole UK residence................................................................70 Treaty non-residence..............................................................................70 Start and end dates for period of temporary non-residence....................71 Meaning of year of departure and period of return..................................71 Tax when returning to the UK after a period of temporary non-residence ................................................................................................................73 Transitional arrangements ......................................................................74 Pension income ......................................................................................74 Remitted foreign income.........................................................................75 Distributions from closely controlled companies .....................................76 Loans to participators released or written off ..........................................77 Chargeable event gains..........................................................................77 Capital gains...........................................................................................77 Offshore income gains............................................................................78 7. Record keeping ....................................................................................79 What records should I keep for SRT purposes? .....................................79 Home ......................................................................................................79 Working hours and location of work done - records................................80 The sufficient ties test .............................................................................81 8. Transitional provisions........................................................................82 Use of the SRT to determine residence status for tax years before 2013- 14............................................................................................................82 Making an election..................................................................................82 Application of the SRT rules for tax years before 2013-14 for someone who dies on or after 6 April 2013 ............................................................83 Anti-avoidance (temporary non-residence) provisions............................83 Annex A: Home and accommodation.....................................................85 The statutory residence test concept of ‘home’ ......................................85 How do I know if I have to read this annex? ...........................................85 Why the meaning of ‘home’ matters for SRT ..........................................85 The principles and characteristics of a home for the purpose of the statutory residence test...........................................................................86 What is not considered to be a home for the purpose of the statutory residence test? .......................................................................................89 RDR3 4
The statutory residence test accommodation tie.....................................90 The principles and characteristics of accommodation as a UK tie..........91 When accommodation is not considered to be an accommodation tie ...94 Annex B: The statutory residence test concept of exceptional circumstances ..........................................................................................96 What are exceptional circumstances? ....................................................98 Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice ...................................................................................................100 Examples of circumstances not normally considered to be exceptional circumstances.......................................................................................101 Annex C: The statutory residence test concept of family tie .............102 How do I know if I have to read this annex? .........................................102 Why is a family tie important.................................................................102 Relevant relationships ..........................................................................103 RDR3 5
Page 1 and 2: Guidance Note: Statutory Residence
Page 3: Workers with jobs on board vehicles
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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