UK Government Consults On Statutory Residence Test

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Background

In recent years, UK law on tax residence has become increasingly problematic following a number of high-profile cases and changes to the UK Revenue’s published guidance. Although for most people living and working full-time in the UK the application of the residence rules is straightforward, individuals coming here for short periods of time (up to two or three years), not working full-time in the UK, and/or spending significant days out of the UK have faced increasing uncertainty about their residence status. The position of individuals who want to cease UK residence but maintain some ties to the UK has been especially difficult. For a number of years members of the legal and tax professions have been calling for the introduction of a clear and objective statutory residence test (‘SRT’).

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