Statutory Residence Test (SRT)

This Guidance Note gives you information about the statutory residence test (SRT), introduced in Finance Act 2013, and how HMRC 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.

HMRC Guidance note

HMRC Guidance Note SRT

Everfair Tax : Weybridge Office

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Tel:  01932 320 800 


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