INTRODUCTION

Related Commentary  Related HMRC Manuals

1(1)  This Part of this Schedule sets out the rules for determining for the purposes of relevant tax whether individuals are resident or not resident in the UK.

1(2)  The rules are referred to collectively as “the statutory residence test”.

1(3)  The rules do not apply in determining for the purposes of relevant tax whether individuals are resident or not resident in England, Wales, Scotland or Northern Ireland specifically (rather than in the UK as a whole).

1(4)  “Relevant tax” means–

(a)income tax,

(b)capital gains tax, and

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