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The UK Statutory Residence Test: Flowchart
From 6 April 2025 an individual's residence status alone will determine their UK tax position.
The UK statutory residence test (SRT) broadly looks to the number of days that a person has spent in the UK in any given tax period and certain factors which tie an individual to the UK. It was introduced for tax years from 6 April 2013 and is certainly a big step forward from the previous rules which were based on case law and HMRC practice. However, the rules can be complex to apply, particularly for those with an international lifestyle.
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