The Finance Act 2013 introduced a 'statutory residence test' which applied from 6 April 2013. This flowchart offers a simplified analysis.
This Statutory Residence Test 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 note that the answer may differ if an individual dies during the relevant tax year.
Year of arrival or departure
To determine whether or not the split year treatment applies as an arriver to the UK, please use this flowchart and as a leaver from the UK, please use this flowchart.
ARRIVERS FLOWCHART
LEAVERS FLOWCHART
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.
Contact our team at our London or Godalming offices for more information.
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