United Kingdom


  • Service: Tax, Personal Tax
  • Type: Business and industry issue
  • Date: 14/11/2013

Statutory Residence Test (SRT) interactive flowchart 

The KPMG Statutory Residence Test (SRT) interactive flowchart will help guide you through determining an individual’s tax residency in the UK from 6 April 2013.

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 start to launch the flowchart.






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Steve Wade

Steve Wade

Director - GMS

KPMG in the UK

020 7311 2220


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