Statutory Residence Test - HM Revenue & Customs

Annex A
Example A6
Rachel and Tom’s kitchen and dining room have suffered flood damage. The
estimated clean-up and repair operation will take six weeks, so they stay with
Rachel’s parents while the work is being done. The property will remain their
home even though Rachel and Tom are unable to stay there for the time
being.
A15 Your home starts to be your home as soon as:
it is capable of being used as your home, for example, you have taken
ownership of it, even if it is temporarily unavailable because of
renovation
you actually use it as your home.
If the first point above is satisfied, but in fact you never actually use it as your
home, then it will not be your home.
Example A7
Aneta moved from Poland to the UK and completed the purchase of her new
house on 1 June. Whilst it was empty she stayed with friends, until her
belongings arrived. These were moved in by the removal firm on 15 June.
Aneta stayed in her new home overnight that night. However, as she had
arranged to have some extensive refurbishment done to her bathrooms and
kitchen, she stayed in a local hotel and with colleagues whilst the main works
were carried out. She moved into her home on a permanent basis on 15 July.
For SRT purposes we would consider that the house became Aneta’s home
from 15 June.
Example A8
Bartosz moved from Poland to the UK and completed the purchase of his new
house on 1 June 2014. Whilst it was being extensively renovated, he and his
family stayed with friends and in temporary rented accommodation.
On 14 January 2015, whilst Bartosz was elsewhere in the UK on a business
related trip, his belongings were moved into the renovated house by the
removal firm and his wife and children took up residence there.
Bartosz joined his family in their new home on a permanent basis on 18
January 2015.
For SRT purposes we would consider that the house became Bartosz’s home
from 14 January 2015.
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