Statutory Residence Test - HM Revenue & Customs

Introduction
Introduction
1. This Guidance Note gives you information about the statutory residence
test (SRT), introduced in Finance Act 2013, and how HMRC interprets the
legislation in the context of applying the SRT to an individual’s circumstances.
The guidance should be read in conjunction with the statutory residence test
legislation, which forms Schedule 45 to the Finance Act 2013, to gain a
comprehensive understanding.
2. These changes came into effect for the 2013-14 tax year.
3. The SRT applies for the purposes of establishing your residence status, or
the residence status of another person where that is relevant, for
Income Tax
Capital Gains Tax, and
where relevant
Corporation Tax and
Inheritance Tax.
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