Publish Date

Mar 08, 2021

The UK Statutory Residence Test (SRT) – What You Need to Know

Tax Reform

There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.

From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.

Our SRT report outlines what you need to know to determine your residency status.