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residence
Statutory Residence Test Guidance
Tuesday, May 14th, 2013From 06 April 2013, an individual’s tax residence status in the UK is determined by using the Statutory Residence Test (SRT). HMRC have issued more guidance on the Test and have announced that an online Residence Indicator will be available for individuals to use in the near future. This will give an indication of UK [...]
Statutory Residence Test
Friday, June 29th, 2012At Budget 2011, the Government announced that it would be introducing a statutory definition of UK tax residence. A consultation followed with the expectation that a Statutory Residence Test would be included in the Finance Bill 2012 and effective 06 April 2012. This would provide clear and concise rules on this complex and confusing area of [...]
Reform of the Taxation of Non-Domiciled Individuals – Statutory Residence Test
Monday, December 12th, 2011In the 2011 Budget, the Government announced that it would introduce a statutory definition of tax residence, which led to a consultation. We were expecting the introduction of a Statutory Residency Test from April 2012 to be included in The Finance Bill 2012. However, a Ministerial Statement issued 06 December 2011 advised that a number [...]
