In order to ease the structure and manufacturing process of the variable reluctance (VR) resolver, the three-phase symmetrical single-layer winding commonly used in the stator winding of permanent magnet synchronous motors (PMSM) is applied to the VR resolver in this paper. The proposed resolver has the same winding direction and number of turns on all teeth. And the non-overlapping distribution of the three-phase windings of the resolver is ensured. For this novel resolver, the resolver-to-digital conversion (RDC) method references the ultra-high-frequency (UHF) signal injection method used when a PMSM is powered off and restarted. Instead of the need for the orthogonal envelope RDC required by conventional resolvers, the absolute position of the rotor can be obtained. In this paper, the prototype of the proposed resolver and the peripheral circuits are fabricated and compared with the position detected by the optical encoder, and the validity of the proposed resolver and the accuracy of the RDC are verified by the results of the comparison experiments.