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.