Tax Residence Indicator

16 December 2014


The final version of the Tax Residence Indicator for individuals has been released by HMRC.

The Statutory Residence Test (SRT) came into effect from 6 April 2013 and applies from 2013-14 onwards. 'Split year' treatment may apply if, during the tax year, a UK resident starts to live or work abroad or comes from abroad to live or work in the UK.

The tax year will be split into two parts depending on certain residence conditions.

This final version of the residence tool can determine if any of the 8 split year cases in the Statutory Residence Test apply. It also allows you to work out the residence status of someone who dies in the tax year.


CIPP comment

CIPP are represented at the Expat Forum and would value any feedback that members would care to share on their experience of using the Tax Residence Indicator. Please send comments to