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Archive 22.5.13 Author: Andy White

Statutory Residency Test Flowchart

Archive 22.05.2013 Author: Andy White

For the first time ever the UK tax code defines who is resident in the United Kingdom for tax purposes. Hitherto, someone’s residence has been decided on a mixture of case law and HMRC practice.

This clarity is a welcome step forward and brings a degree of certainty and predictability to the process. However, tax law is complex and there are still traps for the unwary.

We have produced a flowchart to try and bring some further clarity but this is no substitute for bespoke advice and no action should be taken on the basis of the flowchart alone. See below to download our Statutory Residency Test Flowchart.

Further information

If you would like more specific advice, please contact Andy White or call us on +44 (0)20 7309 3800.

About the Author

Andy White

Senior Partner +44 (0)20 7309 3917