Statutory Residence Test - HM Revenue & Customs

Annex A
overseas but spend the greater part of the time living in the overseas
home.
An individual will get Case 3 split year treatment only if they no longer
have any home in the UK.
An individual will get Case 4 split year treatment on the basis of coming
to live in the UK only if they cease to have any home overseas.
An individual will get Case 8 split year treatment only if they have no
home in the UK at the start of the tax year but then acquire a home and
continue to have a home in the UK.
The definition of an accommodation tie includes having a home in the
UK.
Home takes the same meaning in all these places.
The principles and characteristics of a home for the purpose of the
statutory residence test
A9 A home can be a building (or part of a building), a vehicle, vessel or
structure of any kind which is used as a home by an individual. It will be
somewhere which an individual uses with a sufficient degree of permanence
or stability to count as a home.
Example A1
Jim lives in a mobile home with his wife. They travel extensively throughout
the UK to wherever Jim can find work. They keep their personal belongings in
the mobile home, take most of their meals there, and with the exception of
their annual holiday abroad, sleep in it every night. It is where Jim and his wife
spend most of their time when Jim is not working. It is their home.
Example A2
Mary comes back to the UK to take up employment after spending three years
studying abroad. She has given up the tenancy on the flat she occupied
abroad and moves into her parents’ house. Her parents’ house is her home.
A10 A home will remain an individual’s home until such a time as it stops
being used as such by them.
(Example A3 on next page.)
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