Statutory residence test
90-day tie
Generally
Interaction with the bands determining how many UK ties are sufficient
Abbreviations
Accommodation tie
Close relative relaxation: para. 32(5) and (6)
Revenue's Guidance
Activities which are not in performance of employment duties or in the course of a trade
Aims and objectives
Anti-avoidance
Automatic overseas test, split-year treatment cannot apply
Automatic overseas tests
Automatic residence test
Death in the year
Full-time work abroad
Prior residence &De minimis presence
Automatic UK tests
183 days spent
Death in the year
Full-time work in the UK
Generally
UK home
Automatic UK tests, summary
Background
Basic rule
Connecting factors
Cost of uncertainty
Country tie
Country, definition of
Generally
Policy reason
Covid-19
Day spent in the UK
Basic day count rule – para. 21(1)
End of the day
Otioseness
Day spent in UK
Deemed domicile
Deeming rule
Generally
Importance of
Para. 22(1)
Purpose of
Domicile
Cases concerning
Draft Guidance
Draft legislation
Structure of the Draft SRT Schedule
Two large schedules
Draft section
Examination of
'P' and an Individual
Examples
Exceptional circumstances
Exceptional circumstances exception
Exceptional circumstances affecting other people
Government's response to representations
Prevent P from leaving the UK
Statutory examples of exceptional circumstances: para. 21(5)
Wrong concept
Family tie
Common provision: avoiding a circularity
Generally
Limb I – husbands, wives etc.
Fifth and fourth automatic overseas test, key differences
Fifth automatic overseas test
First automatic overseas test
First automatic UK test
Generally
Rough justice of the cliff edge
Form of SRT legislation
Revised Form P85 (leaving the UK)
Fourth and second automatic UK test, differences
Fourth automatic overseas test
Fourth automatic UK test
Full time working overseas
General introduction
General provision
General rule to determine tax residence
Generally
Home
Definitions in other areas of direct tax legislation
Domicile
Draft SRT Schedule
Geothermal Energy New Zealand Limited v Commissioners of Inland Revenue
HMRC guidance
Meaning in SRT
Meaning through SRT examples
Model Treaty
OECD Model Treaty
Ordinary English usage
Other statutory definition
Suitability for SRT
Taxation cases concerning residence for UK tax purposes
International transportation workers
Draft guidance
HMRC's view
Journeys between foreign countries
Special rules
Status determined at a point in time
Interpretation
Introduction and interpretation of enactments
Individuals are resident or not resident in the UK
Residence in constituent countries of the United Kingdom
Key concepts
90-day tie
Accommodation tie
Calculation reference period
Country tie
Days spent
Days spent 'in' a period
Family tie
Generally
Home
Location of work
Relevant jobs on board vehicles, aircraft or ships
Significant breaks from UK or overseas work
UK ties
Work
Work tie
Overview
Performance of duties of an employment: para. 25(1)(a)
Precedence of tests in year of death
Proposed
Based on case law
Calls for a statutory residence test
Development of revenue guidance
Government consultations
HMRC's change of practice
Recognition of the need for reform
Residence is determined in respect of a fiscal year
Record keeping
Relevant tax
Residence is determined in respect of a fiscal year
Residence of the body of trustees
Generally
Mismatch between the residence of an individual and the residence of a body of trustees
Trustees: a single person
Returning to the UK
Revised version of Form P85
Rules
Automatic overseas tests
Automatic residence test
Automatic UK tests
Basic rule
General provision
Interpretation of enactments
Sufficient ties tests
Sufficient UK ties
Second and fourth automatic UK tests, differences
Second automatic overseas test
Second automatic UK test
Generally
No midnight rule
Para. 8(1)
Para. 8(1)(b)
Para. 8.6
Split year treatment
Case 1 – starting full-time work overseas: para. 41
Case 2 – accompanying spouses etc: para. 42
Case 3 – leaving the UK to live abroad: para. 43
Case 5 – starting to have a home in the UK: para. 45
Definition of
Division into an overseas part and a UK part
Generally
Replacing concessionary relief
Structure of Draft SRT Schedule
Split year, year of death
Split years, cases 1 to 8
Split years, definition
Split-year treatment
Split-years
Structure of the UK SRT
Sufficient amount of time in overseas home
Sufficient ties test
90-day tie
Accommodation tie
Country tie
Family tie
Generally
Work tie
Test not applicable in year of death
Tests applicable in all years
Tests applicable only in year of death
Third automatic overseas test
Difficulties
Generally
International transportation workers
Third automatic UK test
Comparison with third automatic overseas test
Generally
Hypothesis under para. 9(2)(b)
Trade
Extended definition of a trade
Para. 25(7) hypothesis
Transit exception – para. 21(3)
Activities that are to a substantial extent unrelated to [the individual's] passage through the UK
Arrives in the UK as a passenger...
He leaves the next day
Transitional election
Two exceptions and the deeming rule
UK connecting factors
Creating a cliff edge
Economic argument
Fairness
Underlying justification of long and short-term
Work
Aggregation of work on different employments or trades: para. 27(5)
Difficulty of applying the provisions of paras. 27(2) – (4) to the self-employed
Draft guidance
Full time work
Legislative definition: para. 25
Location of
Meaning of a 'trade': para. 131
Meaning of an 'employment': para. 131
Meaning to SRT
Para. 25(7) hypothesis
Para. 26(4): priority of international transportation worker rule
Partial circularity in respect of trades
Relief for gaps between employments: para. 27(6)
Travel to or from the UK: paras. 26(2) and (3)
Travelling and training: paras. 25(4) and (5)
Voluntary posts – para. 25(8)
Work tie
Generally
International transportation workers
Work and location of work
“Days spent in a period”: para. 23