×

Resources

Statutory Residence Test Flowchart

The Finance Act 2013 introduced a 'statutory residence test' which applied from 6 April 2013. This flowchart offers a simplified analysis.

Flowchart of Statutory Residence TestThis 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). It can also 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.  Click on the flowchart's image on the right to view a full version.

Please bear in mind that the chart involves an actual or deemed departure from the UK and this chartinvolves 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 flowchart 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.  Contact our team at our London or Godalming offices for more information.

Current Issues

Women missing out on state pension

Thousands of women are thought to have been underpaid the state pension, thanks to a rule change in 2008 and computer errors.

Insolvency, Restructuring and Refinancing – IBSA Conference 2021

Shipleys is delighted to sponsor the International Business Structuring Association's (IBSA) Autumn conference, with Ben Bidnell joining the panel of expert speakers.
Autumnal leaves.

Pension freedom age to rise

The earliest age at which you can withdraw cash from a private pension, without facing tax penalties, is set to increase from 55 to 57 on 6 April 2028.