In July 2022, HMRC reintroduced a new Tax Residence Indicator (TRI) tool; something which had previously been withdrawn. Alternative tools in order to assist in working our your UK residence are available here.

We have created alternative versions, see:

SRT: Statutory Residence Test ToolkitOur interactive toolkit to determine residence status

SRT: Split Year Toolkit: Our Split Year Treatment flowchart

It is necessary to determine an individual's residence for UK:

The Statutory Residence Test (SRT) came into effect from 6 April 2013 and applies from 2013-14 onwards. For earlier years, different rules apply.

Useful guides on this topic

SRT: Statutory Residence test 
What is the statutory residency test? Why is it important and how does it work?

SRT: Statutory Residence Test Toolkit
Our freeview interactive tool to determine 'At a glance' whether you are UK resident or not in a tax year for 2013/14 onwards.

SRT: Split Year Treatment
What is Split Year Treatment? When does it apply?

SRT: Split Year Toolkit
A freeview interactive tool to determine 'At a glance' whether, for the purposes of the UK's Statutory Residence Test (SRT) you can claim Split Year treatment for UK tax purposes.

SRT Day Counting Toolkit
Our day counting toolkit for for the Statutory Residence Test.

External link

HMRC: Tax Residence Indicator Tool


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