Chartered Accountants and Professional Business Advisers

Statutory Residence Test Flowcharts

The Finance Act 2013 has introduced a 'statutory residence test' which applies from 6 April 2013. These three flowcharts offer a simplified analysis.

This flowchart is intended to show whether you are resident in the UK for income tax and capital gains tax purposes throughout a particular tax year (one ending 5 April)

The other two flowcharts should be used where split year treatment may apply, and you are treated either as ceasing to be resident or starting to be resident part way through the tax year.

This chart involves an actual or deemed departure from the UK and this chart involves an actual or deemed arrival in the UK.

Please note that the answer may differ if an individual dies during the relevant tax year.

Although the flowcharts should give an accurate answer in most cases. The rules are very complex; and specific advice should be obtained before taking action, or refraining from taking action, on the basis of these flowcharts.

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