RDR3: Statutory Residence Test

This guidance gives information on the new Statutory Residence Test (SRT) introduced for tax years 2013 to 2014 onwards.



This guidance note gives you information about the SRT, introduced in Finance Act 2013, and how HM Revenue and Customs interprets the legislation in the context of applying the SRT to an individual’s circumstances.

The guidance should be read in conjunction with the statutory residence test legislation, which forms Schedule 45 to the Finance Act 2013, to gain a comprehensive understanding.

Published 30 June 2014
Last updated 22 August 2016 + show all updates
  1. Updated guidance for 2016 published.
  2. First published.