Alvarez and Marsal

Tax Reform

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

Daniel Parry, Managing Director

dparry@alvarezandmarsal.com

Donald Campbell, Managing Director

dcampbell@alvarezandmarsal.com

James Arrowsmith, Director

jarrowsmith@alvarezandmarsal.com

Susan Ross, Director

sross@alvarezandmarsal.com

Jonathan Brecker, Assistant Director

jbrecker@alvarezandmarsal.com

Shirley McCaig, Manager

smccaig@alvarezandmarsal.com

Matthew Bickerton, Associate

mbickerton@alvarezandmarsal.com

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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UK