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Issue:
4957
/
Categories:
Comment & Analysis
, double taxation
, overseas worker
, statutory residence test
, Residence & domicile
Leaving the UK for work?
Key points
- Importance of understanding the statutory residence test.
- The more ties an individual has to the UK the fewer days they can spend in the country without being considered UK resident.
- Split year treatment can be considered meaning the tax year is split into UK resident and non-UK resident parts.
- The requirements are different for those planning to leave the UK permanently.
As the summer’s international football season came to a close we saw several high-profile transfers with some players making moves abroad. These relocations for work overseas bring not only new opportunities but can also affect an individual’s tax residence status.
Whether the individual is a professional athlete executive or someone who is simply wishing to work in another country full time – perhaps for the first time – they need to be aware of the UK’s statutory residence test (SRT) and the...
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