Wragge Lawrence Graham & Co

UK 200 2014 position: 28


The Statutory Residence Test — a reminder

By Alastair Glover

If you are regarded as a non-UK resident, you will not have to pay UK income tax on non-UK source income or capital gains tax on both UK and non-UK assets.

Since April 2013, residence is determined solely by the Statutory Residence Test (SRT). Those returning to the UK for extended periods over the year should be familiar with the rules to ensure that they do not inadvertently become UK resident with the negative tax consequences this entails.

The test works in the following order of priority…

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