Residence of individuals Q&As

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • Residence of individuals Q&As
  • SRT and split year treatment
  • SRT and ‘exceptional circumstances’
  • UK residence and principal private residence relief
  • UK residence and crown servants
  • Residence of trustees and beneficiaries
  • Gifts between spouses
  • Habitual residence and the EU Succession Regulation
  • Residence and the powers of the Court of Protection in relation to vulnerable adults

Residence of individuals Q&As

This Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the statutory residence test (SRT), as well as the issues to be considered when arriving or leaving the UK. For general information on residence, see: Residence of individuals—overview.

Note that although new Q&As are added to this Practice Note as they become available, individual Q&As are not currently maintained and state the law as at the date indicated in each case.

SRT and split year treatment

The general effect of the SRT is that an individual is either resident in the UK, or not resident in the UK, for a complete tax year. In certain circumstances, the split year rules relax this general rule where an individual arrives in, or leaves the UK, part way through a tax year. There are eight circumstances or cases where a split year can be claimed. Case 4 requires that at some point during the relevant tax year, the individual acquires a home in the UK which is their only home, or their UK home becomes their only home, or they have more than one home, all of which are in the UK and this continues to be so for the rest of the tax year. See Practice Note: Statutory residence test—split year treatment.

The following Q&A considers whether a taxpayer satisfies

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