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Statutory residence test

From 6 April 2013 the rules that determine whether an individual is resident in the UK for tax purposes have changed.  These rules are known as the Statutory Residence Test (SRT).

For the majority of individuals determining whether or not they are resident in the UK for tax purposes is quite straightforward and under the new test their position will not change.  However, for those with complex circumstances the SRT will provide more certainty about their residence status.

HMRC have issued a pilot online ‘Tax Residence Indicator’ (TRI).  This gives users an indication of their residence status after answering questions regarding days spent in UK, where your home is and where your family ties are.

Residence is a complex area and Rothmans have experience in advising on the tax implications of residence.

Martin Osborne

Senior Partner


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