Statutory Residence Test

20th August, 2018

The need to determine an individual’s residence status by reference to case law and HMRC guidance ended on 6 April 2013 when the new Statutory Residence Test (SRT) came into force. This legislation enables an individual to conclusively determine their residence position.

An individual may be regarded as resident for part of a tax year but the split-year rules are complex and anyone leaving or coming to the UK part way through a tax year should carefully consider whether they will qualify for split-year treatment or if they will be regarded as UK resident for the whole tax year.

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