Statutory Residence Test - HM Revenue & Customs

Transitional provisions
Statutory Concession (ESC) applicable in that year. The split year rules in the
SRT do not apply. The relevant ESCs are:
A11
A78 (see part 8.9 of HMRC6)
or, if these do not apply
D2
Example 47
Norman is preparing to determine whether or not he is UK resident in tax year
2013-14 under the automatic overseas tests. He needs to know whether he
was resident in the UK in one or more of the previous tax years. He knows his
UK residence status for tax years 2010-11 and 2011-12, but not for 2012-13.
He decides that, to work out his residence status for 2013-14, he would prefer
to use the SRT test to determine his residence status for 2012-13 rather than
apply the rules that applied in that tax year. He must make the election to
HMRC in writing by 5 April 2015.
Application of the SRT rules for tax years before 2013-14 for
someone who dies on or after 6 April 2013
8.9 In the fourth automatic UK test, someone who dies during the tax year
under consideration must have met one of the automatic UK tests and not met
any of the automatic overseas tests for the previous three years. If the
previous years in question are before tax year 2013-14, these conditions
should be read as simply requiring the deceased person to have been
resident in those tax years.
8.10 In the fifth automatic overseas test, someone who dies during the tax
year under consideration must have met the third automatic overseas test
(modified if the earlier of those years is a split year) for both of the two
previous tax years. If the years in question are before tax year 2013-14, this
condition should be read as simply requiring the deceased person to have
been non-resident in those previous tax years (the earlier year meeting this
condition if ESC A11 applied to the deceased on leaving the UK that year).
Anti-avoidance (temporary non-residence) provisions
8.11 The anti-avoidance provisions in force up to 17 July 2013 which cover:
chargeable gains
income withdrawals under certain foreign pensions
income withdrawals under registered pension schemes; and
relevant foreign income charged on the remittance basis
RDR3 83