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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.

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