ARTICLE · 03 SEPTEMBER 2014

UK Statutory Residence Test Flowchart

Smith & Williamson

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From 6 April 2013 an individual’s residence status for UK tax is determined using the statutory residence test (SRT).

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Smith & Williamson

From 6 April 2013 an individual's residence status for UK tax is determined using the statutory residence test (SRT).

The SRT flowchart overleaf is designed to assist in determining the residence status of individuals. The legislation and guidance is lengthy and the flowchart and notes can only give a brief summary of the key points. In particular, the flowchart gives only an indication of residence and should not under any circumstances be relied upon to determine UK residence status.

In certain circumstances, the tax year can be split, with the individual being UK resident for part of the year and non-UK resident for the remainder. Detailed advice on split year treatment is essential, if relevant.

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