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The UK Statutory Residence Test: An Overview

Private Wealth | 31/07/2025

With effect from 6 April 2025 the UK abandoned the residence and domicile based system of taxation which had been in place for 200 years and moved to a residence only basis of taxation for income, capital gains and inheritance tax purposes.

An individual's residence status alone will therefore determine their UK tax status. Although situs of assets and source of income will remain important.

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