RDRM11020 - Residence: The Statutory Residence Test: Introduction

This sub-chapter gives information about the Statutory Residence Test (SRT), and the various components of this test which was introduced in Finance Act 2013. It is HMRC’s view on how the legislation should be interpreted, and should be read in conjunction with the legislation.

The changes came into affect from 6 April 2013 for the 2013-2014 tax year.

The SRT applies for the purposes of establishing an individual’s residence status, or the residence status of another person where that is relevant, for:

• Income tax
• Capital Gains tax
• and where relevant - Corporation tax, and

- Inheritance tax

The SRT tests should only be applied for years from 2013-2014 onwards, except if transitional provisions (see RDRM12800 onwards) apply. For years prior to this, the guidance contained in RDRM10000 to RDRM10710 should be followed.