The new statutory residence test explained

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Earlier this year HMRC introduced a new statutory residence test, which has been designed to provide greater certainty as to whether or not individuals are UK resident for tax purposes, explains RJP’s Lesley Stalker.

It is a welcome development as many clients have faced years of uncertainty over their residence status. However as with many such initiatives, the rules are unfortunately complex and it may be necessary to obtain professional advice before your residence status can be determined conclusively.

Although the test does not have retrospective effect, it could be the case that someone who has previously been considered to be non UK resident becomes UK resident with effect from 6 April 2013. There are a number of stages to the test and a variety of rules to apply in order to determine status. Of these, the ‘automatic overseas test’ is the first port of call since if you ‘pass’ this test you can conclusively be considered to be non UK resident and you need proceed no further.

The basic rules are...

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About Lesley Stalker

Lesley Stalker

Lesley Stalker is a tax partner at RJP.


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22nd Jul 2013 12:03

Non residence= non-domiciled ?

Are these tests designed to narrow the gap in definition between residence and domicile, in order to eventually eliminate it altogether ?

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By mhtax
22nd Jul 2013 14:54


Contrary to normal expectations I have a client who meets the automatic non-reesident tests but who wants to be resident here for tax purposes. Is it possible to opt out in this way

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By swatt66
to andy.partridge
22nd Jul 2013 20:31

Conclusively non-resident

I think from the wording it implies your client will be conclusively non-resident since it says that if you meet the automatic non-resident tests you are not conclusively non-resident.

This assumes that normal syllogism rules apply here and that, as with pregnancy you cannot be slightly non-resident.

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30th Jun 2014 16:56

Really Useful Guide

I have just been helping a friend of mine who is a skipper on a boat based i nthe Med, research the issue of residence for tax purposes and found a really useful guide here The Fry Group - SRT guide. If you look at the bottom of the form, you can download it without giving them your details so you dont get inundated with marketing fodder!

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15th Oct 2014 10:44


In no.2 of the Sufficient Ties test, if you have 'accommodation in the UK available to you for at least 91 consecutive days ' this will be considered 'A sufficient tie'

Do you have to own the accommodation, or can it be the home of a relative where you are welcome to stay as long as you need/wish?

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29th Aug 2015 13:01



Hi everybody,

Is there someone who could remove any doubt I have concerning 2 points in the AUTOMATIC RESIDENCE TEST section please?

Point 2.   .......when you have a home in the UK where you spend a sufficient amount of time....

How to determine period?Is it related  to the table at the bottom in relation to the number of ties against number of days spent in the UK? Thanks for your confirmation.

The b. point  have an overseas home or home in each of which you spend no more than a certain permitted amount of time.

What do they mean by a certain amount of time?How to determine it?

Thanks in advance for your replies.

Best regards.






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By natral
17th Jul 2016 19:53

I am puzzled, if not somewhat irritated, by no mention of a retired person in the statutory residence test. I am 67 yrs old, I want to spend the next part of my life 'retired' in beautiful Andorra but carry on my 'hobby' which happens to be as chair of our family business in the u.k. HMRC tunnel vision prats. Oh! for a Nelson or Duke of Wellington or a Churchill in charge. Sad, sad U.K.

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