Arrival in and departure from the UK: 2013-14 and later years - individuals becoming or ceasing to be resident in the UK
A Statutory Residence Test for individuals was introduced for years from 6/4/2013. Detailed guidance on the Statutory Residence Test can be found in the RDR3 Guidance Note: Statutory Residence Test (SRT).
For 2013-14 and later years an individual will either be resident or not resident in the UK for the year.
Mr Edwards comes to the UK on 20 April 2016. Under the Statutory Residence Test rules he is resident in the UK for 2016-17. He is regarded as UK resident for the whole year i.e. 6 April 2016 to 5 April 2017.
Mr Edwards leaves the UK on 30 January 2019. Under the Statutory Residence Test rules he is resident in the UK for 2018-19. He is regarded as UK resident for the whole year i.e. 6 April 2018-19.
The effect of this is that a persons residence status only changes at the start or following the end of a tax year.