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Are you tax resident in the UK? The new statutory test (from 6 April 2013)

The Government's objective was to introduce a test that is transparent, objective and simple to use.  Whilst the original proposals were relatively straightforward, the rules became significantly more complicated during the consultation process.  Accordingly, rather than rely on a simple day count, it will still be necessary to review each individual's circumstances in order to determine whether or not they are resident in a particular tax year.

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