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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.1 Residence status /The statutory residence test (SRT) (from 2013/14 onwards) / E6.102B Statutory residence test—the 'automatic overseas tests'
Commentary

E6.102B Statutory residence test—the 'automatic overseas tests'


Personal and employment tax

There are five automatic overseas tests in FA 2013, Sch 45, Pt 1, paras 11–16 and an individual who meets any one of them is non-resident. The tests are that:

  1. Ìý

    (1)ÌýÌýÌýÌý the individual was UK resident in one or more of the three previous tax years, and is present in the UK for a maximum of 15 days (and does not die) in the current tax year1

  2. Ìý

    (2)ÌýÌýÌýÌý the individual was UK resident in none of the three previous tax years and is present in the UK for a maximum of 45 days in the current tax year2

  3. Ìý

    (3)ÌýÌýÌýÌý the individual works 'sufficient hours

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