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Statutory Residence Test

The new Statutory Residence Test is planned to take effect from 6 April 2013. This will be the first time a person’s residency will be defined by law rather than HMRC guidance.
This is set to be the biggest shake up of residency status the UK has ever seen. The simple day counting method is to be dropped for a more comprehensive test which looks at a person’s family, work and lifestyle.
Even though the legislation is likely to come into force in April 2013 it is not yet final, but the Government have recently published draft legislation which sets out a revised structure to the test.
We do expect further changes and more clarification on some issues before the legislation is finalised, however until then please refer to this fact sheet to read up on the changes.

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