– see also Residence; Domicile; Home

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 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

Background

Basic rule

Connecting factors

Cost of uncertainty

Country tie

Country, definition of

Generally

Policy reason

Day spent in the UK

Basic day count rule – para. 21(1)

End of the day

Otioseness

Deemed domicile

Deeming rule

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Draft Guidance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.

First automatic UK test

Generally

Rough justice of the cliff edge

Form of SRT legislation

Revised Form P85 (leaving the UK)

Fourth automatic overseas test

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Draft guidance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

Ordinary residence

Overseas workday relief

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

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

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 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 treatment

Structure of the UK SRT

Sufficient ties test

90-day tie

Accommodation tie

Country tie

Family tie

Generally

Work tie

Third automatic overseas test

Difficulties

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