Statutory Residence Test

We examine the statutory residency test and the required rules and record outlines. If we live in the UK, the Pact Accountancy advises about your situation.

The concept of residency in the United Kingdom is fundamental to determining UK tax liability for any individual. Through a series of tests, the Statutory Residence Test (SRT) provides a proper procedure for determining the UK residency of any individual. This condition applies to income tax, capital gains tax, and inheritance tax purposes.

Other rules set the limits of an individual’s liability for UK taxes once that situation has arisen. These additional rules include not only UK law but also double tax treaties with other countries. These rules do not fit in this fact sheet.