The statutory residence test determines an individual's residence status (resident or non-resident) for the whole tax year for the purposes of income tax, capital gains and inheritance tax. However, if at some stage during a tax year, an individual leaves the UK to live or work abroad, or comes from abroad to live and work in the UK, and certain conditions are met, the tax year will be "split" into two parts. For the first part of the tax year the individual will be treated as a UK resident, and during the second part they will be viewed as non-UK resident.

HMRC have published a guidance note on the Statutory Residence Test (SRT) which you can find at HERE Please read this for additional information

To complete this test, click Here