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Guidance revised for statutory residence test

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The revised HMRC Guidance Note: Statutory Residence Test (SRT) provides information about the statutory residence test and how HMRC interprets the legislation in the context of applying the test to an individual’s circumstances. The guidance should be read in conjunction with the statutory residence test legislation in the FA 2013 Sch 45, to gain a comprehensive understanding.

The test will apply to establishing a person’s residence status for income tax and capital gains tax, as well as corporation tax and inheritance tax where relevant, for the 2013/14 tax year.

Issue: 1183
Categories: News