Taken from the Tolley Exam Training CTA training manual , this chapter covers the Statutory Residence Test rules and includes:

  • An overview of the Statutory Residence Test
  • The automatic overseas tests
  • The automatic residence tests
  • The "sufficient ties" tests and the treatment "Arrivers" and "Leavers"
  • Determining days of presence in the UK
  • Transitional provisions
  • Record keeping under SRT

There is also a question bank with answers included to test your knowledge and help prepare students for the CTA Advisory paper.

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