In order to apply the statutory residence test (SRT), an individual may need to know their residence status for the previous three years (and possibly for the previous four years if Case 6 applies in relation to split year treatment, see E6.124C).
Where any of the previous tax years occur before the 2013/14 tax year, strictly the individual needs to assess their residence status under the old rules. See E6.124E.
However, to provide certainty for the individual, a transitional rule allows the individual to elect to use the SRT for those earlier
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