Statutory residence test flowchart

Individuals looking to determine their residence status in the UK for tax purposes can use our updated Statutory Residence Test Flowchart to assess whether they are considered a UK resident or non-resident.

This flowchart is designed for individuals only, not for trusts or other entities. If you are seeking to determine the residency status of a trust or another type of entity, please contact us for specialist guidance. The Statutory Residence Test (SRT) is a crucial tool for individuals to understand their UK tax residence status. While the flowchart provides a simplified overview, the actual rules and conditions are detailed and require careful consideration of individual circumstances. Determining residence status affects various tax obligations, including income tax and capital gains tax, and even considers exceptional circumstances that may impact day counts. Continuous monitoring of changes in personal situations is essential to ensure compliance, and professional advice is often recommended to navigate the complexities of the SRT effectively.

You can view or download the updated flowchart here.

Please note: this flowchart provides a high-level overview of the statutory residence test and is intended for general information purposes only. It should not be relied upon to make definitive tax decisions, as residence status can depend on individual circumstances and detailed analysis.

The content reflects legislation in force at the date of publication, which may be subject to change. Accordingly, no action should be taken based solely on this information without first seeking appropriate professional advice.

If you would like tailored advice regarding your UK tax residence status, please contact your Moore South advisor.