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Contents

Official guidance
Residence and FIG Regime Manual

RFIG21900 · Statutory Residence Test (SRT): Record keeping: Contents

  • RFIG21910 ·  Statutory Residence Test (SRT): Record keeping: Records that should be kept for SRT purposes
  • RFIG21920 ·  Statutory Residence Test (SRT): Record keeping: Home
  • RFIG21930 ·  Statutory Residence Test (SRT): Record keeping: Working hours and location of work done
  • RFIG21940 ·  Statutory Residence Test (SRT): Record keeping: The sufficient ties test
  1. Statutory Residence Test (SRT): Record keeping: Contents
  2.  Statutory Residence Test (SRT): Record keeping: Records that should be kept for SRT purposes

RFIG21910 |  Statutory Residence Test (SRT): Record keeping: Records that should be kept for SRT purposes

From HM Revenue & Customs · Residence and FIG Regime Manual

The individual will need to keep records and documents to support their statements made when considering the statutory residence test. The following references give an idea of the types of records required, these are not meant to be exhaustive.

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