Practical Law UK Glossary 4-383-6302 (Approx. 3 pages)
Glossary
Resident (in the UK)
For UK tax purposes, the term "resident" has a specific, technical meaning in relation to individuals.
For tax years 2013-14 onwards, an individual's residence status is determined by the application of a statutory residence test (SRT) introduced by the Finance Act 2013 with effect from 6 April 2013 (see Practice note, Statutory residence test for individuals).