27 May 2013

Statutory Residency Test


Taxpayers and the Revenue have often argued, over the years, about whether someone really is "resident" in the UK for tax purposes or not. The government recently brought in a statutory rule in the hope of bringing some certainty to the question. Unfortunately, the new Statutory Residency Test is a daunting piece of legislation, and the test itself not always easy to apply. So I was delighted to come across a flowchart, which sets out the rules clearly in a graphical form.

Some background information can be seen here:


And the chart itself is here:


UPDATE (December 2017): The content above has moved, but the flowchart can be found at this link:

No comments:

Post a Comment