Statutory Residence Test - HM Revenue & Customs

Record keeping
Credit card and bank statements which indicate the pattern and place
of your day by day expenditure.
7.3 The above list is not definitive; no one piece of evidence will demonstrate
the existence of your UK or overseas home with the requisite time spent
there. HMRC will consider the weight and quality of all the evidence as, taken
together, a number of pieces of evidence may be sufficiently strong to
demonstrate your presence in a particular home.
7.4 Where your home has changed from a holiday home to your home for the
purposes of the SRT, the change in occupation could be evidenced by,
amongst other things:
utility bills which may show an increase in usage,
changes you have notified to
local municipal authorities, or
the company providing your buildings and contents insurance.
Working hours and location of work done - records
7.5 Where your residence status is determined by the automatic tests relating
to working full-time in the UK or overseas, you should keep information and
records relating to:
the split in your working life between the UK and overseas, particularly
noting days where you worked (including training, being on stand-by
and travelling) for more or less than three hours
the nature and duration of your work activities - a work diary/calendar
or timesheet is likely to indicate this. You may find that it would be
beneficial to ensure your diary is sufficiently detailed, maybe reflecting
hours worked and the nature of your work, for example reviewing and
responding to emails, meetings, or filing travel claims
breaks you had from working, for example between jobs, and why
your periods of annual, sick or parenting leave
time you spend visiting dependent children (those under the age of 18)
when they are in the UK
time you had to spend in the UK owing to exceptional circumstances,
what your circumstances were
what you did to mitigate them where that was possible, for example
making alternative travel arrangements
your contracts of employment, and documentation/communications
which relate to these, particularly to curtailment or extension of these or
other changes to them.
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