Tolley's Statutory Residence Test provides an explanation of the test, as well as identifying and discussing areas of technical concern (for example imprecise or inadequate definitions of terms used in the legislation) and commenting on HMRC Guidance. It also contains practical guidance with examples of common situations. This third edition takes into account updates to the law and guidance, new case law and also includes comment on HMRC enquiries under the statutory residence test (SRT) and the 2025 proposed changes to the UK tax regime where, with the abolition of domicile as a factor determining UK tax liability, the SRT takes on increased significance.
Although the statutory test does make it easier for a person's residence status to be determined, it is not the straightforward test that was originally proposed. The lack of definition of various terms used in the legislation, such as 'partner' and 'home', means that the legislation still contains areas of uncertainty on which practitioners will need guidance.
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