Statutory Residence Test - HM Revenue & Customs

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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.) RDR3 86
Annex A Example A3 William has business interests in both Switzerland and the UK. He flies to Switzerland each Monday returning to the UK every Thursday. In Switzerland he lives in a rented flat. When in the UK he lives with his family at the family home which he has owned for many years. In this situation both properties are his homes. William subsequently decides he does not need to spend so much time in Switzerland and starts to travel there less frequently. He sub-lets his flat in Switzerland retaining no rights to use it, choosing instead to stay in whatever hotel can accommodate him. He now has only one home, which is in the UK. A11 A place can still be a home even if an individual does not stay there continuously. If, for example they move out temporarily but their spouse and children continue to live there, then it is still likely to be their home. Example A4 Elizabeth is seconded to New York for two months by her UK employer. She stays in a hotel when she is there. Prior to her secondment she lived with her husband in their home in London. Her husband continues to live and work in the UK. When Elizabeth returns to the UK after her secondment she returns to live with her husband in their London home. The London house was Elizabeth’s home throughout the period of her secondment. A12 You should note that if you have a home (either in the UK or overseas) that your family do not visit as they live in another of your homes, this will not mean, when taken in isolation, that the home cannot be your home. A13 If an individual moves out of their home temporarily it may still remain their home. Example A5 Asif has lived and worked in the UK for many years, occupying the same apartment in Liverpool since the day he arrived here. Asif’s father lives in Sweden and is seriously ill. Ten months ago Asif decided to take a career break to care for his father and moved to Sweden. He does not know how long he will be out of the UK. Since moving to Sweden Asif has not returned to Liverpool, but his apartment remains empty and available for him to return to whenever he wants. In this situation Asif will have a home in both Liverpool and Sweden even though he is spending all of his time in Sweden. A14 A place that is used as a home will remain a home even if it is temporarily unavailable, for example, because of damage or renovation. RDR3 87
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Guidance Note: Statutory Residence
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Days spent in the UK 3. Days spent
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Page 63 and 64: Split Year Treatment Example 38 And
Page 65 and 66: Split Year Treatment 5.37 Table G s
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Page 95 and 96: Annex A continuously in a tax year,
Page 97 and 98: Annex B Split year Cases 4 and 5 -
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Page 103 and 104: Annex C Example C1 George and his w
Page 105: Annex C Example C4 Clara is 14 year
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Statutory Residence Test - HM Revenue & Customs

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