HMRC · EVIDENCE

HMRC enquiry travel evidence checklist

A residence position is easier to review when the journey facts and supporting proof are already organised.

Updated 15 May 2026 · Educational content, not tax advice

Travel evidence is not only about proving that a flight existed. For UK tax residence, the useful record connects each journey to the relevant day count, source quality and adviser assumptions.

Core records to keep

What advisers need

Advisers need a clear timeline, not a folder of disconnected PDFs. They need to see which journeys counted, which evidence supports them, and where judgement is still required. That is especially important when UK SRT ties, split-year treatment or CRS self-certification are in scope.

How Atrium prepares the pack

Atrium links evidence to journeys as the record is built. Exports can show travel history, day counts, source quality and supporting documents in a format designed for adviser review and HMRC enquiry readiness.

Practical promise: Atrium helps you avoid the annual scramble for old boarding passes, calendar entries and assistant messages.

Useful search intents

HMRC enquiry evidence, UK tax residence evidence, travel records for HMRC, Statutory Residence Test evidence, adviser-ready tax records.