Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
that ceases to be the case and you then continue to meet the only home test
until the end of the tax year.
You must:
be UK resident for the tax year
be non-UK resident for the previous tax year
not meet the only home test at the start of the tax year but at some
point in that tax year you do meet the only home test and continue to
do so until the end of the tax year
not meet the sufficient ties test for the part of the tax year before the
day on which you meet the only home test. When you are considering
whether you have sufficient UK ties in this part of the year, you should
reduce the day count limits in the sufficient UK ties tables by
substituting the values from the table below.
Table F
Day before satisfying only home or having a UK home tests is
6
Apr
to
30
Apr
1
May
to
31
May
1
Jun
to
30
Jun
1
Jul
to
31
Jul
1
Aug
to
31
Aug
For 15
substitute 1 2 4 5 6 7 9 10 11 12 14 15
For 45
substitute 4 7 11 15 19 22 26 30 34 37 41 45
For 90
substitute 7 15 22 30 37 45 52 60 67 75 82 90
For 120
Substitute 10 20 30 40 50 60 70 80 90 100 110 120
1
Sep
to
30
Sep
1
Oct
to
31
Oct
1
Nov
to
30
Nov
1
Dec
to
31
Dec
1
Jan
to
31
Jan
1
Feb
to
29
Feb
1
Mar
to
5
Apr
5.27 You meet the only home test if you have only one home and that home is
in the UK or, if you have more than one home, all those homes are in the UK.
Case 4: Overseas part of the tax year
5.28 The overseas part of the tax year starts at the beginning of the tax year
and ends the day before the earliest point at which you meet the only home
test.
Case 4: UK part of the tax year
5.29 The UK part of the tax year is the period from the end of the overseas
part until the end of the tax year.
RDR3 60