RDRM13020 - Residence: The SRT: Annex A: The statutory residence test concept of 'home'

This chapter provides information about how HMRC interprets the term ‘home’ in the context of applying the SRT to an individual’s circumstances. It should be read in conjunction with the statutory residence test legislation, which forms Schedule 45 to the Finance Act 2013, particularly paragraph 25 of the Schedule, to gain a comprehensive understanding.