Statutory Residence Test (SRT) interactive flowchart

Statutory Residence Test

The Statutory Residence Test (SRT) flowchart from KPMG International Executive Services will help you establish an individual’s UK tax residency.

The Statutory Residence Test (SRT) flowchart from KPMG International Executive Services.

Due to the complex nature of the terms and tests under the legislation, the interactive flowchart is intended as a guide only and is not to be deemed as a definitive statement or an indication of KPMG’s opinion as to an individual’s residence status.

Please also note that this interactive flowchart does not address the ‘split year’ rules of the SRT or the position of dual residents under any double tax agreement.

Based on the latest legislative amendments and guidance from HMRC, this interactive tool covers the:

Three automatic non-resident tests;

  • Three automatic UK-resident tests;
  • Tests based on an individual’s number of connection factors and days spent in the UK.

Click to launch the flowchart.

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