Statutory Residence Test
HMRC has updated its guidance on the statutory residence test.
The guidance on SRT has been updated and the current version replaces the guidance issued in May 2013.
The guidance has been updated to improve clarity, correct errors and to reflect legislative changes made during passage of the Finance Bill 2013. The legislative changes are:
- Fourth automatic UK test.
- Example 32: amended to reflect legislative changes made to the fourth automatic UK test
- Split year cases priority order
- Split year case 6: amended to reflect legislative changes made about priority order
- Paragraph 8.11: amended to reflect the date that Finance Act 2013 received Royal Assent.
- Paragraph 8.12: reflects the fact that the Statutory Instrument to update some previous temporary non-residence rules is now in place.
Links to further guidance is available here.