New Tax Residence Indicator tool

HM Revenue & Customs has launched a new tool to help customers to determine their tax residence status which can be found here: https://www.tax.service.gov.uk/guidance/check-your-UK-residence-status/uk-home. This tool applies the rules as set out in the Statutory Residence Test (SRT) to help determine an individual’s residence status for tax purposes. 

The tool is suitable for most people whose affairs are straightforward and covers the:

• automatic overseas test
• automatic UK tests
• sufficient ties test

Guidance on the SRT can be found here in RDR3: Statutory Residence Test (SRT) notes.  or detailed information about the full test, read RDRM11000 onwards.

As with all new guidance products we are happy to receive any feedback.  You can send this to Richard Hardy at [email protected].