Normally, if you are resident in the UK for any part of a tax year you will be taxed as a UK resident for the whole of the tax year. However, there are special rules which may apply to you if you either leave the UK to live or work abroad, or come from abroad to live or work in the UK. These special rules split the tax year into a UK part, when you are taxed as a UK resident, and an overseas part, when you are taxes as a non-UK resident.
Before 6 April 2013, HMRC operated these special rules as a concession known as Extra Statutory Concession A11. After 5 April 2013, these special rules are contained in law, under the Statutory Residence Test ('SRT'). Once you have determined using the new SRT test that you are non resident for part of the year you still need to find out what is the exact date where the status changes. As with the residence test, treatment is different whether you are a leaver or an arriver. Here are the rules for finding out that date:
Showing posts with label SRT. Show all posts
Showing posts with label SRT. Show all posts
Wednesday, November 13, 2013
Monday, November 19, 2012
The new Statutory Residency Test (SRT)

If you are not UK resident, you will become UK resident if either applies:
- You are physically present for 183 days or more in a tax year
- You have visited the UK for an average of 91 days per annum over 4 consecutive tax years (you will then be regarded as resident from the beginning of the 5th year)
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