Introduction

Residence is the key factor you should consider when deciding whether, or to what extent, an individual is liable to tax in the UK. Prior to 6 April 2025, the other key factor was domicile.

Residence refers to the individual’s tax status on a year by year basis, whereas domicile was the place which a person regarded as their true home. See the Domicile guidance note.

This guidance note explains the statutory residence test (also known as the SRT), which applies from 6 April 2013. It applies for income tax, capital gains tax, inheritance tax and corporation tax (to the extent that the residence status of individuals is relevant to the latter two taxes). The statutory residence test is not used for national insurance purposes.

For the implications of residence status on UK taxation, see the Residence ― overview guidance note.

If the individual comes to the UK or leaves the UK but is classed as resident in that tax year under the statutory residence test, it may be possible to split the tax year into periods of UK residence and non-residence. For a discussion of split year treatment, see the Residence