°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Residence and FIG Regime Manual

RFIG21910 -  Statutory Residence Test (SRT): Record keeping: Records that should be kept for SRT purposes

The individual will need to keep records and documents to support their statements made when considering the statutory residence test. The following references give an idea of the types of records required, these are not meant to be exhaustive.