UK Statutory Residence Test

The UK introduced a Statutory Residence Test on 6 April 2013, which impacts how you are taxed in the UK.

The legislation for the Statutory Residence Test runs over 85 pages, therefore the advice on this page is intended as an overview. The rules are complex so we recommend you seek advice about how they will apply to your specific circumstances.

The information that we provide here is based on HM Revenue & Customs' guidance published in August 2013.

We provide our clients with:

  • advice to help them understand how the rules will apply to their specific circumstances; and/or
  • help with planning and ways to reduce UK tax and maximise the benefits from the available reliefs, e.g. Overseas Workday Relief.

(Note: this guidance does not apply to deceased persons, or workers on board vehicles, aircraft or ships).