Part 1 The Rules
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 45 Statutory Residence Test

Section 218

Part 1 The Rules

Introduction

1

(1)     This Part of this Schedule sets out the rules for determining for the purposes of relevant tax whether individuals are resident or not resident in the UK.

(2)     The rules are referred to collectively as “the statutory residence testâ€.

(3)     The rules do not apply in determining for the purposes of relevant tax whether individuals are resident or not resident in England, Wales, Scotland or Northern Ireland specifically (rather than in the UK as a whole).

(4)     “Relevant tax†means—

(a)     income tax,

(b)     capital gains tax, and

(c)     (so far as the residence status of individuals is relevant to them) inheritance tax and corporation tax.

(5)     Key concepts used in the rules are defined in Part 2 of this Schedule.

Interpretation of enactments

2

(1)     In enactments relating to relevant tax, a reference to being resident (or not resident) in the UK is, in the case of individuals, a reference to being resident (or not resident) in the UK in accordance with the statutory residence test.

(2)     Sub-paragraph (1) applies even if the reference relates to the tax

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