RFIG21920 |  Statutory Residence Test (SRT): Record keeping: Home

When considering whether the individual had a home in the UK or abroad, HMRC would look for evidence that establishes the individual’s presence at a particular home, and whether or not a home existed, the following information would help establish the facts:

• general overheads – utility bills which may demonstrate that the individual has been present in that home, for example, telephone bills or energy bills, which show usage commensurate with living in the property

• TV/satellite/cable subscriptions

• local parking permits

• membership of clubs, for example, sports, health or social clubs

• mobile phone usage and bills pointing to the individual’s presence in a country

• lifestyle purchases pointing to the individual spending time in their home, for example, purchases of food, flowers and meals out

• presence of your spouse, partner or children

• engagement of domestic staff or an increase their hours

• home security arrangements

• increases in maintenance costs or the frequency of maintenance, for example, having their house cleaned more often

• insurance documents relating to that home

• SORN notification that a vehicle in the UK is ‘off road’

• re-directed mail requests

• the address to which the individual’s personal post is sent

• the address to which the individual’s driving license is registered

• bank accounts and credit cards linked to the individual’s address, and statements which show payment made – for example to utility companies

• evidence of local municipal taxed being paid

• registration at that address with local medical practitioners

• what private medical insurance cover the individual has, is it an international policy?

• credit card and bank statements which indicate the pattern and place of the individual’s day by day expenditure

The list above is not definitive, no one piece of evidence will demonstrate the existence of the individual’s UK or overseas home, with the requisite time spent there. HMRC will consider the weight and quality of all the evidence as, taken together, a number of pieces of evidence may be sufficiently strong enough to demonstrate their presence in a particular home.

Where the individual’s home has changed from a holiday home to their home for the purposes of the SRT. The change in occupation could be evidence by amongst other things:

• utility bills which may show an increase in usage

• changes they have notified to:

• local municipal authorities

• the company providing their buildings and contents insurance