RFIG21720 | Statutory Residence Test (SRT): Transitional provisions: Making an election

If an individual choses to make an election to determine their residence status for a year prior to 2013 to 2014 by reference to the SRT, the election:

• must be made in writing, either on their Self-Assessment return, or in a letter sent to HMRC

• must be made no later than the first anniversary of the end of the relevant year to which it applies, or, if the year is a split year, the first anniversary of the end of that year

• is irrevocable

If it is necessary for an individual to determine whether a year prior to 2013 to 2014 is a split year, they much reach their decision by reference to the relevant Extra Statutory Concession (ESC) applicable in that year. The split year rules in the SRT do not apply. The relevant ESCs are:

• A11

• A78 (see part 8.9 of HMRC6)

Or, if these do not apply

• D2.

Example

Norman is preparing to determine whether or not he is UK resident in tax year 2013 to 2014, under the automatic overseas tests.

He needs to know whether he was resident in the UK in 1 or more of the previous tax years. He knows his UK residence status for tax years 2010 to 2011 and 2011 to 2012, but not for 2012 to 2013.

He decides that, to work out his residence for 2013 to 2014, he would prefer to use the SRT test to determine his residence status for 2012 to 2013, rather than apply the rules that applied in that tax year.

He must make the election to HMRC in writing by 5 April 2015.