Our site uses cookies

I agree Our site saves small pieces of text information, called “cookies” on your device. Find out more in our cookie policy. You can disable the usage of cookies by changing the settings of your browser. By continuing to browse the site you are agreeing to our use of cookies.

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.

Download the full briefing below.

File Attachment


Are you tax resident in the UK? The Statutory Residence Test - 224.0 KB

Related Expertise

Arriving in or leaving the UK Private Wealth

Related in depth posts

Why rich buyers might get snookered by stamp duty, again

The proposed stamp duty surcharge might pose more problems for foreign investors.

Exploring the consultation and review on the taxation of trusts

HMRC has launched a consultation on a review of the government's principles for taxing trusts. Fiona Poole examines the review in more detail.

Blinded by transparency: the UK's new property register

In a bid for ever-increasing transparency, the UK government intends to continue the trend with the introduction of a further beneficial ownership register.