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RFIG21520 | Statutory Residence Test (SRT): Temporary non-residence: Meaning of residence and sole UK residence

From HM Revenue & Customs · Residence and FIG Regime Manual

In relation to whether an individual is temporarily non-resident, a residence period is either:

  • a full tax year

  • the overseas part of a split year

  • the UK part of a split year.

An individual will have sole UK residence for a residence period consisting of an entire year, if they are resident in the UK for that year, and there is no time in that year when they are Treaty non-resident.

An individual will have sole UK residence for a residence period consisting of part of a split year, if the residence period is the UK part of that year, and there is no time in that part of the year when they are Treaty non-resident.