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Workings of the statutory residence test

28 February 2017 / David Blake , David Reynolds
Issue: 4589 / Categories: Comment & Analysis , statutory residence test
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Goodbye Dubai

KEY POINTS

  • The statutory residence test introduced in April 2013.
  • Although the test has removed much doubt the rules leave little leeway.
  • The test consists of various elements depending on the taxpayer’s circumstances.
  • Eight cases in which an individual may be eligible for split-year treatment.
  • A case study concerns a UK taxpayer working abroad but returns to the UK unexpectedly.
  • If plans that form the basis of advice are disrupted further consultation is essential.

The statutory residence test has been in place since 6 April 2013 and now seems like one of those familiar pieces of legislation that we turn to every now and again. In many ways its introduction was a welcome step in the right direction – it moves away from the...

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