Alvarez and Marsal

Tax Reform

The UK Statutory Residence Test (SRT) – What You Need to Know

Daniel Parry, Managing Director

Donald Campbell, Managing Director

James Arrowsmith, Director

Susan Ross, Director

Jonathan Brecker, Assistant Director

Shirley McCaig, Manager

Matthew Bickerton, Associate

March 8, 2021 / UK

There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.

From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.

Our SRT report outlines what you need to know to determine your residency status.

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