Growing like Topsy

KEY POINTS

• Changes to “sufficient hours”.
• Issues for international transportation workers.
• What is a home?
• The accommodation tie should be clarified.

On Budget day it was confirmed that a statutory residence test (SRT) would be included in the Finance Bill and that it would include “amendments to the concepts of full-time work international transportation workers and split year status”.

When the Finance Bill was published in addition to the announced amendments the SRT provisions contained changes to the second automatic UK test a new fifth automatic overseas test and numerous smaller changes.

This article explains the major changes and notes some important areas where the legislation has not been changed despite the inadequacies which have been identified by the professional bodies.

Sufficient hours

In the draft legislation...