Source Currency: November 2025, Fourth Edition. Tolley’s Statutory Residence Test provides a comprehensive explanation of the test, as well as identifying and discussing areas of technical concern (for example imprecise or inadequate definitions of terms used in the legislation) and commenting on HMRC Guidance. It also contains practical guidance with examples of common situations. This fourth edition follows quickly after the third edition in order to provide commentary on the changes to the UK tax regime from 6 April 2025 where, with the abolition of domicile as a factor determining UK tax liability, the SRT takes on increased significance. Areas of the SRT which are directly affected by the 2025 changes have been updated and references to the HMRC guidance are now to the new “Residence and FIG Regime” Manual. In addition, this edition comments on the latest judgment in the one SRT case heard before the courts. Although the statutory test does make it easier for a person’s residence status to be determined, it is not the straightforward test that was originally proposed. The lack of definition of various terms used in the legislation, such as ‘partner’ and ‘home’, means that the legislation still contains areas of uncertainty on which practitioners will need guidance. Advisers need a publication which analyses the meanings of key terms by reference to statute and case law and that also considers any relevant HMRC Guidance. The question of where a person is tax resident is not only technically complex but also of great practical importance to the taxpayers concerned, especially given the tax regime change from 6 April 2025. The book therefore contains many practical examples illustrating the application of technical principles to realistic circumstances. The introductory chapters provide a comprehensive overview and the remainder of the book discusses the practical difficulties and meaning of the terms used in further detail.