Go with the flow

Earlier this year I commented on some of the recent changes in the statutory residence test (SRT) and promised to give readers a flowchart at some point in the future.

Well it has been a while but like London buses you now get three courtesy of Tolley Exam Training (see below; click images to enlarge).

These look at some of the basic factors in the SRT – automatic residence and non-residence the sufficient ties test and the “only or main home” test.

It needs to be said from the start that these are very simplified. The endless pages of FA 2013 Sch 45 cannot be reduced to three charts.

We will shortly be publishing two articles by Anne Redston looking at a comparatively straightforward case study of someone leaving the...