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UK Statutory Residence Test

The Statutory Residence Test was introduced by HMRC in April 2013 and is used to determine your UK tax residence status. What changed compared with the previous legislation is that the test applies to any individual with connections to the UK, regardless of whether or not they reside in the UK. 

Being defined as a UK tax resident may leave you liable to UK tax on your worldwide income and capital gains. It should also be noted that your tax residence status is different from your domicile status and care should be taken to distinguish between the two. Failure to correctly declare and pay tax on any income could lead to severe penalties, including fines and imprisonment.

We have developed this interactive tool to help you understand your UK tax residence status. This tool is not a substitute for professional advice. 

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