The UK Statutory Residence Test – SRT

For British expatriates, or those spending a significant period of time overseas, the issue of residence is an important topic. No longer can people simply move abroad to avoid UK tax!

In recent years, careful attention has been paid to those wanting to adopt or maintain non-resident status. The Statutory Residence Test was established by HM Revenue and Customs – the UK’s tax body – to provide a framework for who qualifies for non-resident status. Those awarded non-resident status fall outside of the UK’s tax system. As a consequence, they generally do not have to pay Income Tax or Capital Gains Tax.

Despite the Test, there remain certain areas of the rules that can be easily misunderstood and difficult to interpret. Furthermore, in 2013, additional rules came into force governing statutory residence.

The Fry Group works with clients to provide clarity to the rules, helping each individual to determine their non-resident status in the light of current legislation. Contact us for further information and assistance.

To download a copy of The Fry Group SRT Guide please visit our Resource Library here.

For more information on the Statutory Residence Test or to discuss your own personal situation, please contact us.

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