Split year treatment and the statutory residence test

Split year treatment and the statutory residence test

Introduction The general premise when the Statutory Residence Test was first introduced on 6th April 2013, was that you are either considered as UK tax resident or not resident for UK taxation. Your residence position needs to be looked at closely in a UK tax year,...
Split year treatment and the statutory residence test

Statutory Residence Test- Are you resident or not?

Introduction When it was introduced on 6 April 2013, the Statutory Residence Test was the first time the UK had any legislation on the area of residence and how to determine whether you are resident or not-resident for UK taxation. It is important to consider the...