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Official guidance

Remittance Basis and Domicile Manual

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RDRM10000 · Residence
RDRM20000 · Domicile: Main Contents
RDRM30000 · Remittance Basis
RDRM40000 · Contact, GDPR and Version Control
RDRM70000 · Temporary repatriation facility
RDRM10010 · Residence: Introduction
RDRM10011 · Residence: Introduction: Introduction
RDRM10012 · Residence: Introduction: What the guidance will do
RDRM10014 · Residence: Introduction: How to use the guidance
RDRM10015 · Residence: Introduction: Who to contact
RDRM10100 · Residence: Leaving the United Kingdom
RDRM10110 · Residence: Leaving the United Kingdom: What this chapter is about
RDRM10115 · Residence: Leaving the United Kingdom: Form P85
RDRM10120 · Residence: Leaving the United Kingdom: Residence status
RDRM10125 · Residence: Leaving the United Kingdom: Employee - Not resident and not ordinarily resident for the whole tax year
RDRM10130 · Residence: Leaving the United Kingdom: Non-employee - Not resident and not ordinarily resident for the whole tax year
RDRM10135 · Residence: Leaving the United Kingdom: Liability for the year of departure
RDRM10140 · Residence: Leaving the United Kingdom: Additional action you may need to take
RDRM10200 · Residence: Coming to the United Kingdom
RDRM10210 · Residence: Coming to the United Kingdom: What this chapter is about
RDRM10215 · Residence: Coming to the United Kingdom: Form P86
RDRM10220 · Residence: Coming to the United Kingdom: Circumstances before arrival
RDRM10225 · Residence: Coming to the United Kingdom: Residence status
RDRM10230 · Residence: Coming to the United Kingdom: Residence status
RDRM10235 · Residence: Coming to the United Kingdom: Ordinarily resident status
RDRM10240 · Residence: Coming to the United Kingdom: Resident and ordinarily resident throughout
RDRM10245 · Residence: Coming to the United Kingdom: The liability for the year of arrival
RDRM10250 · Residence: Coming to the United Kingdom: Resident not ordinarily resident for the whole tax year
RDRM10255 · Residence: Coming to the United Kingdom: Employee - Not resident and not ordinarily resident for the whole tax year
RDRM10260 · Residence: Coming to the United Kingdom: Employee - End of year of arrival procedures
RDRM10265 · Residence: Coming to the United Kingdom: Non-employee - Not resident and not ordinarily resident for the whole tax year
RDRM10270 · Residence: Coming to the United Kingdom: Pensioner - Not resident and not ordinarily resident for the whole tax year
RDRM10300 · Residence: Personal Allowances
RDRM10310 · Residence: Personal Allowances: What this chapter is about
RDRM10315 · Residence: Personal Allowances: Personal allowances - resident
RDRM10320 · Residence: Personal Allowances: not resident
RDRM10325 · Residence: Personal Allowances: Non-Resident Individuals who are entitled to Personal Allowances up to 5 April 2010
RDRM10330 · Residence: Personal Allowances: Non-Resident Individuals who are entitled to Personal Allowances from 6 April 2010
RDRM10335 · Residence: Personal Allowances: Countries whose citizens are Commonwealth citizens
RDRM10340 · Residence: Personal Allowances: Non-resident individuals who may claim personal allowances under the provisions of Double Taxation Agreements
RDRM10400 · Residence: Liability to UK Tax
RDRM10410 · Residence: Liability to UK Tax: What this chapter is about
RDRM10415 · Residence: Liability to UK Tax: Income arising in the UK
RDRM10420 · Residence: Liability to UK Tax: Individual resident and not resident in the UK in the same tax year
RDRM10425 · Residence: Liability to UK Tax: Scope of liability to income tax on earnings
RDRM10430 · Residence: Liability to UK Tax: Scope of liability to income tax on pensions
RDRM10435 · Residence: Liability to UK Tax: Scope of liability to income tax for trade, profession, vocation and rental property
RDRM10440 · Residence: Liability to UK Tax: Scope of liability to income tax on investment income
RDRM10500 · Residence: Particular Occupations
RDRM10510 · Residence: Particular Occupations: What this chapter is about
RDRM10515 · Residence: Particular Occupations: Aircrew
RDRM10520 · Residence: Particular Occupations: Crown Employees
RDRM10525 · Residence: Particular Occupations: Directors
RDRM10530 · Residence: Particular Occupations: Divers and diving supervisors
RDRM10535 · Residence: Particular Occupations: Entertainers and Sportspeople
RDRM10540 · Residence: Particular Occupations: Irish Republic employees
RDRM10545 · Residence: Particular Occupations: Lloyds underwriters
RDRM10550 · Residence: Particular Occupations: North Sea and other offshore oil/gas fields
RDRM10555 · Residence: Particular Occupations: Students
RDRM10560 · Residence: Particular Occupations: Seafarers
RDRM10565 · Residence: Particular Occupations: Members of the UK Parliament and House of Lords
RDRM10600 · Residence: General Information
RDRM10610 · Residence: General Information: Counting days
RDRM10615 · Residence: General Information: Average visits to the UK - how to calculate
RDRM10620 · Residence: general information: cases of doubt or difficulty
RDRM10630 · Residence: General Information: Dual Residents
RDRM10635 · Residence: General Information: Enquiry cases
RDRM10640 · Residence: General Information: Contact details
RDRM10700 · Residence: Appendices
RDRM10710 · Residence: Appendices: Useful miscellaneous references
RDRM11000 · Residence: The Statutory Residence Test (SRT)
RDRM11005 · Residence: The Statutory Residence Test (SRT): Main contents: Coronavirus(COVID-19)
RDRM11010 · Residence: The SRT: Introduction
RDRM11020 · Residence: The Statutory Residence Test: Introduction
RDRM11030 · Residence: The SRT: What the guidance will do
RDRM11040 · Residence: The SRT: How to use this guidance
RDRM11050 · Residence: The SRT: Who to contact
RDRM11100 · Residence: The SRT: Automatic overseas tests
RDRM11110 · The SRT: Automatic overseas tests: An introduction
RDRM11120 · Residence: The SRT: First automatic overseas test
RDRM11130 · Residence: The SRT: Second automatic overseas test
RDRM11140 · Residence: The SRT: Third automatic overseas test
RDRM11150 · Residence : The SRT: Is the work full-time overseas
RDRM11160 · Residence: The SRT: Gaps between employments
RDRM11170 · Residence: The SRT: What other days can reduce the reference period
RDRM11180 · Residence: The SRT: Annual and parenting leave
RDRM11190 · Residence:The SRT: What is a non-working day embedded within a block of leave
RDRM11300 · Residence : The SRT: Automatic UK tests
RDRM11310 · Residence: The SRT: Automatic UK tests: Introduction
RDRM11320 · Residence: The SRT: First automatic UK test
RDRM11330 · Residence: The SRT: Second automatic UK test
RDRM11340 · Residence: The SRT: Time spent in the UK home
RDRM11350 · Residence: The SRT: Second automatic UK test: Stages
RDRM11360 · Residence: The SRT: 30 day presence rule
RDRM11370 · Residence: The SRT: Third automatic UK test
RDRM11380 · Residence: The SRT: Is the work full-time in the UK
RDRM11500 · Residence: The SRT: The ties tests
RDRM11510 · Residence: The SRT: The ties test: Introduction
RDRM11520 · Residence: The SRT: The number of ties
RDRM11530 · Residence: The SRT: Definition of a family tie
RDRM11540 · Residence: The SRT: Full-time education of children and the family tie
RDRM11550 · Residence: The SRT: Accommodation tie
RDRM11560 · Residence: The SRT: Work tie
RDRM11570 · Residence: The SRT: 90 day tie
RDRM11580 · Residence: The SRT: Country tie
RDRM11700 · Residence: The SRT: Days spent in the UK
RDRM11710 · Residence: The SRT: Days spent in the UK: What is meant by a day spent in the UK
RDRM11720 · Residence: The SRT: Days spent in the UK: The deeming rule
RDRM11730 · Residence: The SRT: Days spent in the UK: Transit days
RDRM11740 · Residence: The SRT: Days spent in the UK: Work for the purpose of the SRT
RDRM11750 · Residence: The SRT: Days spent in the UK: Travel either to or from a temporary workplace
RDRM11760 · Residence: The SRT: Days spent in the UK: What is a significant break
RDRM11770 · Residence: The SRT: Days spent in the UK: Location of work
RDRM11780 · Residence: The SRT: Days spent in the UK: Workers with relevant jobs
RDRM11790 · Residence: The SRT: Days spent in the UK: Workers with relevant jobs and the third automatic UK and overseas test
RDRM11800 · Residence: The SRT: Days spent in the UK: Workers with relevant jobs and the UK work tie
RDRM11810 · Residence: The SRT: Days spent in the UK: Deductible travel expenses for tax purposes
RDRM11900 · Residence :The SRT: Deceased persons: The application of the SRT
RDRM11910 · Residence: The SRT: Deceased individuals and the SRT: Introduction
RDRM11920 · Residence: The SRT: Fourth automatic overseas test for deceased persons
RDRM11930 · Residence: The SRT: Fifth automatic overseas test
RDRM11940 · Residence: The SRT: Fourth automatic UK test for deceased persons
RDRM11950 · Residence: The SRT: Deceased persons: What is a sufficient amount of time
RDRM11960 · Residence: The SRT: Deceased individuals and the sufficient ties test
RDRM11970 · Residence: The SRT: Deceased individuals: Table C
RDRM11980 · Residence: The SRT: Deceased individuals: Table D
RDRM12000 · Residence: The SRT: Split year treatment
RDRM12010 · Residence: The SRT: What is a split year
RDRM12020 · Residence : The SRT: Split year treatment: When is a tax year split
RDRM12030 · Residence: The SRT: Split year treatment: When will split year treatment apply
RDRM12040 · Residence: The SRT: Split year treatment: Case 1 Starting full-time work overseas
RDRM12050 · Residence: The SRT: Split year treatment: Case1: The relevant period
RDRM12060 · Residence: The SRT: Split year treatment: Case 1: Overseas work criteria
RDRM12070 · Residence: The SRT: Split year treatment: Case1: Calculating whether individual works full-time overseas in the relevant period
RDRM12080 · Residence: The SRT: Split year treatment: Case1: The UK and overseas parts of the tax year
RDRM12090 · Residence: The SRT: Split year treatment: Case 2: The partner of someone starting full-time work overseas
RDRM12100 · Residence: The SRT: Split year treatment: Case 2: Who is considered to be a partner
RDRM12110 · Residence: The SRT: Split year treatment: Case 2: Deemed departure date
RDRM12120 · Residence : The SRT: Split year treatment: Case 2: The UK and overseas parts of the tax year
RDRM12130 · Residence: The SRT: Split year treatment: Case 3: Ceasing to have a home in the UK
RDRM12140 · Residence: The SRT: Split year treatment: Case 3: The UK and overseas parts of the tax year
RDRM12150 · Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
RDRM12160 · Residence: The SRT: Split year treatment: Case 4: The overseas and UK parts of the tax year
RDRM12170 · Residence: The SRT: Split year treatment: Case 5: Starting full-time work in the UK
RDRM12180 · Residence: The SRT: Split year treatment: Case 5: The overseas and UK parts of the tax year
RDRM12190 · Residence: The SRT: Split year treatment: Case 6: Ceasing full-time work overseas
RDRM12200 · Residence: The SRT: Split year treatment: Case 6: Relevant period
RDRM12210 · Residence: The SRT: Split year treatment: Case 6: Overseas work criteria
RDRM12220 · Residence: The SRT: Split year treatment: Case 6: Calculating whether individual has worked full-time overseas in the relevant period
RDRM12230 · Residence: The SRT: Split year treatment: Case 6: The overseas and UK parts of the tax year
RDRM12240 · Residence: The SRT: Split year treatment: Case7: The partner of someone ceasing full-time work overseas
RDRM12250 · Residence: The SRT: Split year treatment: Case 7: Deemed departure day
RDRM12260 · Residence: The SRT: Split year treatment: Case 7: The overseas and UK parts of the tax year
RDRM12270 · Residence: The SRT: Split year treatment: Case 8: Starting to have a home in the UK
RDRM12280 · Residence: The SRT: Split year treatment: Case 8: The UK and overseas parts of the tax year
RDRM12600 · Residence: The SRT: Temporary non-residence
RDRM12610 · Residence : The SRT: Temporary non-residence: An introduction
RDRM12620 · Residence: The SRT: Temporary non-residence: Meaning of residence and sole UK residence
RDRM12630 · Residence: The SRT: Temporary non-residence: Treaty non-residence
RDRM12640 · Residence: The SRT: Temporary non-residence: Start and end dates for period of temporary non-residence
RDRM12650 · Residence: The SRT: Temporary non-residence: Meaning of year of departure and period of return
RDRM12660 · Residence: The SRT: Temporary non-residence: Tax when returning to the UK after a period of temporary non-residence
RDRM12670 · Residence: The SRT: Temporary non-residence: Transitional arrangements
RDRM12680 · Residence: The SRT: Temporary non-residence: Pension income
RDRM12690 · Residence: The SRT: Temporary non-residence: Remitted foreign income
RDRM12700 · Residence: The SRT: Temporary non-residence: Distributions from closely controlled companies
RDRM12710 · Residence: The SRT: Temporary non-residence: Loans to participators released or written off
RDRM12720 · Residence: The SRT: Temporary non-residence: Chargeable event gains
RDRM12730 · Residence: The SRT: Temporary non-residence: Capital gains and offshore income gains
RDRM12800 · Residence: The SRT: Transitional provisions
RDRM12810 · Residence: The SRT: Tranisitional provisions: Use of the SRT to determine residence status for tax years before 2013-2014
RDRM12820 · Residence: The SRT: Transitional provisions: Making an election
RDRM12830 · Residence: The SRT: Transitional provisions: Application of the SRT rules for tax year before 2013 to 2014 for someone who dies on or after 6 April 2013
RDRM12840 · Residence: The SRT: Transitional provisions: Anti-avoidance (temporary non-residence) provisions
RDRM12900 · Residence: The SRT: Record keeping
RDRM12910 · Residence: The SRT: Record keeping: What records should be kept for SRT purposes
RDRM12920 · Residence: The SRT: Record keeping: Home
RDRM12930 · Residence: The SRT: Record keeping: Working hours and location of work done - records
RDRM12940 · Residence: The SRT: Record keeping: The sufficient ties test
RDRM13000 · Residence: The SRT: Annexes: Main contents
RDRM13010 · Residence: The SRT: Annex A
RDRM13020 · Residence: The SRT: Annex A: The statutory residence test concept of 'home'
RDRM13030 · Residence: The SRT: Annex A: The second automatic UK test and the context of a 'home'
RDRM13040 · Residence: The SRT: Annex A: Why the meaning of 'home' matters for the SRT
RDRM13050 · Residence: The SRT: Annex A: The principles and characteristics of a home for the purposes of the SRT
RDRM13060 · Residence: The SRT: Annex A: What is not considered a home for the purposes of the SRT
RDRM13070 · Residence: The SRT: Annex A: The statutory residence test accommodation tie
RDRM13080 · Residence: The SRT: Annex A: The principle and characteristics of accommodation as a UK tie
RDRM13090 · Residence: The SRT: Annex A: When accommodation is not considered to be an accommodation tie
RDRM13200 · Residence: The SRT: Annex B
RDRM13210 · Residence: The SRT: Annex B: Exceptional circumstances introduction
RDRM13220 · Residence: The SRT: Annex B: SRT day counting rules where exceptional circumstances can be taken into account when determining the number of days spent in the UK
RDRM13230 · Residence: The SRT: Annex B: SRT day counting tests where exceptional circumstances cannot be taken into account when determining number of days spent in the UK
RDRM13240 · Residence: The SRT: Annex B: What are exceptional circumstances
RDRM13250 · Residence: The SRT: Annex B: Exceptional circumstances and Foreign and Commonwealth Office (FCO) advice
RDRM13251 · Residence: The SRT: Annex B: SRT Exceptional Circumstances and war in Ukraine
RDRM13260 · Residence: The SRT: Annex B: Examples of circumstances not normally considered to be exceptional circumstances
RDRM13300 · Residence: The SRT: Annex C
RDRM13310 · Residence: The SRT: Annex C: Concept of family tie: Introduction
RDRM13320 · Residence: The SRT: Annex C: The importance of a family tie
RDRM13330 · Residence: The SRT: Annex C: Relevant relationships
RDRM13400 · Residence: The SRT: Annex D
RDRM13410 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID 19) - Q&A
RDRM13420 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Introduction
RDRM13430 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Days of presence and tests affected
RDRM13440 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Third automatic overseas and UK tests
RDRM13450 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Significant break
RDRM13460 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Deemed days
RDRM13470 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Second automatic UK test
RDRM13480 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Family tie
RDRM13490 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Accommodation tie
RDRM13500 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Work tie
RDRM13510 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): 90-day tie
RDRM13520 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Country tie
RDRM13530 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Exceptional circumstances
RDRM13540 · Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Record keeping and how to tell HMRC
RDRMUPDATE001 · Residence, Domicile and Remittance Basis Manual: update index
RDRMUPDATE100715 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE100823 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE110126 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE110610 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE110825 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE111216 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE120427 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE120817 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE121101 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE121205 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE130225 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE130311 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE131002 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE131107 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE131219 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140114 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140319 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140407 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140611 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140804 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140829 · Residence, Domicile and Remittance Basis Manual: recent changes
RDRMUPDATE140925 · Residence, Domicile and Remittance Basis Manual: recent changes

Official guidance
Remittance Basis and Domicile Manual

Remittance Basis and Domicile Manual

From HM Revenue & Customs

Begin readingResidence