RFIG20030 | Statutory Residence Test (SRT): Introduction: What the guidance will do

This guidance is designed to help you reach a conclusion regarding an individual's residence status since the introduction of the Statutory Residence Test (SRT) from 6 April 2013. It is HMRC's view on how the legislation should be interpreted, and should be read in conjunction with the legislation.

It fully explains the series of tests under the SRT, the order they should be applied, and the conclusions.