– see also Residence; Domicile; Home

90-day tie


Interaction with the bands determining how many UK ties are sufficient


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


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


UK home

Automatic UK tests, summary


Basic rule

Connecting factors

Cost of uncertainty

Country tie

Country, definition of


Policy reason


Day spent in the UK

Basic day count rule – para. 21(1)

End of the day


Day spent in UK

Deemed domicile

Deeming rule


Importance of

Para. 22(1)

Purpose of


Cases concerning

Draft Guidance

Draft legislation

Structure of the Draft SRT Schedule

Two large schedules

Draft section

Examination of

'P' and an Individual


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


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


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



Definitions in other areas of direct tax legislation


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Draft guidance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


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



Location of work

Relevant jobs on board vehicles, aircraft or ships

Significant breaks from UK or overseas work

UK ties


Work tie


Performance of duties of an employment: para. 25(1)(a)

Precedence of tests in year of death


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


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


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


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


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


Structure of the UK SRT

Sufficient amount of time in overseas home

Sufficient ties test

90-day tie

Accommodation tie

Country tie

Family tie


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



International transportation workers

Third automatic UK test

Comparison with third automatic overseas test


Hypothesis under para. 9(2)(b)


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


Underlying justification of long and short-term


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


International transportation workers

Work and location of work

“Days spent in a period”: para. 23