UK Personal Tax Residence Rules

20 July 2022 / Insight posted in Practical guides

The Statutory Residence Test (SRT) has applied since 6 April 2013 and determines whether or not an individual is a UK tax resident based on both time spent in the UK and other links to the UK.

There are essentially three parts to the test.

Our UK Personal Tax Residence Rules document provides a summary of these personal residence rules.