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Determining UK tax residence

An individual's tax residence status for income tax, capital gains tax and inheritance tax is determined according to the statutory residence test (also known as the SRT). See UK1.2.1.

The statutory residence test applies from the 2013/14 tax year onwards (ie from 6 April 2013). After applying the various tests, the individual knows with certainty whether they are UK resident or UK non-resident.

The statutory residence test legislation is highly prescriptive and also retrospective in nature. It is only possible to know that someone is UK resident or UK non-resident once all the facts are analysed after the end of the tax year.

For the residence tests that applied prior to the 2013/14 tax year, see Simon's Taxes E6.124E.

Note that the statutory residence test does not apply for the purposes of national insurance contributions. See Simon's Taxes E8.701.

Split tax years

If the individual is UK resident for the tax year under the statutory residence test but left the UK or arrived in the UK in the tax year