Guidance

RDR3 Statutory Residence Test

Find out about the Statutory Residence Test (SRT) and how it may apply to your circumstances.

• From: HM Revenue & Customs
• Published: 30 June 2014
• Last updated: 22 January 2020 — See all updates

Documents

RDR3: Statutory Residence Test (SRT) notes

HTML

Details

Read the guidance to find out about the Statutory Residence Test (SRT) introduced in Finance Act 2013. The SRT allows you to work out your residence status for a tax year.

The guide explains how HMRC interprets the legislation to apply the SRT to your circumstances.

Read the guidance with the SRT legislation, which forms Schedule 45 to the Finance Act 2013 to gain a full understanding.

Published 30 June 2014
Last updated 22 January 2020 + show all updates

1. 22 January 2020

   This page has been updated with further information about split years.

2. 22 August 2016

   Updated guidance for 2016 published.

3. 30 June 2014

   First published.