The Statutory Residence Test (SRT) has been in force since 6 April 2013. In order to establish your UK residence position for a given tax year, the SRT applies a series of tests that take into account days spent in the UK and overseas, work patterns and connections with the UK.

The SRT is complex but, if followed correctly, provides certainty as to your UK residence status.  We can assist you in establishing how the rules apply to your individual circumstances.  

We also offer advice in the following areas:

• Confirming your position under the SRT
• Tax considerations of arriving or leaving the UK, including split year treatment
• The Foreign Income and Gains regime
• The Temporary Repatriation Facility
• Double tax relief claims, including foreign tax credits and treaty exemption
• General tax planning around your residence status
• Domicile-related tax matters
• National Insurance obligations on coming to or leaving the UK
• Non-Resident Capital Gains Tax
• Inheritance Tax implications of your residence status
• Non-Resident Trusts
• Excluded Property Trusts