HMRC has published revised guidance on the Statutory Residence Test (SRT) to reflect changes made to the SRT during the passage of the Finance Bill 2013 through Parliament.
The SRT was introduced by the Finance Act 2013, and reflects how HMRC interprets the legislation in the context of applying the SRT to an individual’s circumstances. The SRT took effect on 6 April 2013.
The guidance should be read in conjunction with the SRT legislation, in particular section 218 and Schedule 45 to the Finance Act 2013.
This version of the guidance supersedes an earlier version which HMRC published in May 2013.
For the guidance click here.