CG25797 | Arrival in and departure from the UK: 2013-14 and later years - individuals becoming or ceasing to be resident in the UK

A Statutory Residence Test for individuals was introduced for years from 6/4/2013. Detailed guidance on the Statutory Residence Test can be found in the RDR3 Guidance Note: Statutory Residence Test (SRT).

For 2013-14 and later years an individual will either be resident or not resident in the UK for the year.

Example 1

Mr Edwards comes to the UK on 20 April 2016. Under the Statutory Residence Test rules he is resident in the UK for 2016-17. He is regarded as UK resident for the whole year i.e. 6 April 2016 to 5 April 2017.

Example 2

Mr Edwards leaves the UK on 30 January 2019. Under the Statutory Residence Test rules he is resident in the UK for 2018-19. He is regarded as UK resident for the whole year i.e. 6 April 2018-19.

The effect of this is that a persons residence status only changes at the start or following the end of a tax year.