E6.102A Statutory residence test—overview
The UK's first formal tax residency test for individuals known as the statutory residence test (SRT) took effect on 6 April 2013. Before this, whether an individual was tax resident in the UK was determined by a combination of case law, practice and HMRC guidance, which led to many uncertainties. The pre 6 April 2013 rules for determining UK residence are discussed in detail at E6.124E–E6.124R.
Scope of the statutory residence test
The SRT rules:
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•ÌýÌýÌýÌý are contained in FA 2013, Sch 45, Pts 1–5
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•ÌýÌýÌýÌý apply to the UK as a whole, rather than determining whether or not an individual is resident in any one of the UK's constituent parts, such as England, Wales, Scotland or Northern Ireland1
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•ÌýÌýÌýÌý apply only to income tax, capital gains tax and, in so far as it is relevant, to inheritance tax and corporation tax2
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•ÌýÌýÌýÌý do not apply for NIC purposes3, see Division E8.7 for the international aspects of NIC
The statutory
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