Residence: The Definition in Practice

This book explains how the statutory residence test (SRT) is applied in practice.

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About this work

The SRT for individuals is especially relevant for income tax and capital gains tax but the rules also apply in some circumstances for inheritance tax and corporation tax purposes. This clear guide explains and illustrated how the rules work in practice.

“Its thoroughness gives the reader the confidence to determine the answer to a client’s residency conundrum.” – Taxation

Table of contents

• • General information

• • Statutory residence test – first principles

• • Statutory residence test – individual always non-resident in UK

• • Statutory residence test – individual always resident in UK [expanded by way of example]

    • • Introduction
    • • Fewer than 16 days in the UK
    • • Arriver spending fewer than 46 days in the UK
    • • “Sufficient” work overseas [expanded by way of example]

        • • Overview
        • • Sufficient hours overseas
        • • Exclusion for some transportation workers
        • • Significant breaks from overseas work
        • • Counting the 91 days in the UK
        • • The “sufficient hours” test in practice

    • • Taxpayers who die in the tax year

• • Statutory residence test – the rule in all other cases

• • Statutory residence test – defining key concepts

• • Split-year treatment

• • Temporary non-residents

• • Transitional matters

• • Scottish taxpayers

• • Welsh taxpayers

• • Non-residence under the SDLT rules