Statutory residence test for individuals | Practical Law

Statutory residence test for individuals | Practical Law

A practice note about the statutory residence test (SRT) for individuals that was introduced in the Finance Act 2013 with effect from 6 April 2013. The SRT determines whether an individual is UK resident for tax purposes for the tax years 2013-14 onwards.

Statutory residence test for individuals

Practical Law UK Practice Note 1-510-1890 (Approx. 65 pages)

Statutory residence test for individuals

MaintainedUnited Kingdom
A practice note about the statutory residence test (SRT) for individuals that was introduced in the Finance Act 2013 with effect from 6 April 2013. The SRT determines whether an individual is UK resident for tax purposes for the tax years 2013-14 onwards.