Statutory Residence Test - HM Revenue & Customs

Annex A
Annex A: Home and accommodation
The statutory residence test concept of ‘home’
A1 This guidance provides information about how HMRC interprets the term
‘home’ in the context of applying the SRT to an individual’s circumstances. It
must be read in conjunction with the statutory residence test legislation, which
forms Schedule 45 to the Finance Act 2013 particularly paragraph 25 of the
Schedule, to gain a comprehensive understanding.
How do I know if I have to read this annex?
A2 This guidance is intended primarily to help individuals apply the second
automatic UK test (in paragraph 8 of the Schedule containing the SRT
legislation) to establish their UK residence position. However, this guidance
applies to the term ‘home’ used throughout the SRT.
A3 As the meaning of ‘home’ can vary according to its context it is not
possible for this guidance to provide an absolute definition of the term. What
this guidance does is to give indicators outlining the characteristics that a
home will generally have. We give some general examples of what a home
may or may not be; whether a place is or is not a home will always be
dependent on the facts and circumstances of its use by the individual. HMRC
may choose to enquire into those facts and circumstances.
A4 For the purpose of the SRT we consider that a person’s home is a place
that a reasonable onlooker with knowledge of the material facts would regard
as that person’s home.
A5 The concept of home as described in this guidance relates only to the
SRT. The guidance does not apply for the purpose of applying the residence
Article under a double taxation agreement. Double taxation agreements have
additional qualifiers that are not included as part of the SRT and so the two
terms do not have the same meaning.
A6 It is possible to have more than one home, either in the same country or in
more than one country.
A7 The vast majority of people will have only one place where they live and
this will be their home. If an individual has more than one place to live then
each of those places may be a home. In this situation, whether or not either
place is a home will be determined by the facts.
Why the meaning of ‘home’ matters for SRT
A8 An individual may be resident under the second automatic UK test if they
have a home in the UK. Also:
An individual will get Case 2 split year treatment only if they have no
home in the UK at any time, or have homes in both the UK and
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