Tax Residence Indicator updated

03 April 2014

HMRC has released an updated version of the tax residence indicator. It allows users to establish whether split year treatment, cases 1 - 3 apply.

Split year treatment regarding cases 4 to 8, those who are joining the UK, will be built into TRI later this year.

Note that if you experience any difficulty accessing the tool you may need to clear the cache of your web browser.

Use the Tax Residence Indicator to check if you are considered to be resident in the UK from tax year 2013-14 onwards for the purposes of:

• Income Tax
• Capital Gains Tax

The results given rely on you providing accurate information. You may wish to print a copy of the result and keep this for future reference in case of enquiry by HM Revenue & Customs (HMRC).

Your residence status can only be decided by reference to established facts and circumstances. You can use this tool retrospectively or to predict what your residence status will be in future years, however HMRC will not be bound by the results where the information you provide does not accurately reflect your facts and circumstances.

Help and guidance

HMRC recommends you read the parts of the guidance that are relevant to your particular circumstances before you start, by following the first link below. This will help you answer the questions accurately.

Guidance note: Statutory Residence Test

Full details are available on HMRC’s website.