The statutory residence test.
The UK has had its statutory residence test (SRT) to define whether individual taxpayers are UK tax resident for more than ten years. However taxpayers and advisers need to remember that domestic UK tax residence isn’t the only residence position that they need to consider for UK self-assessment purposes.
Advisers also need to consider the wider UK case law and the UK’s network of double tax agreements (DTAs). Since Covid and the significant growth in home office working many individual taxpayers who are UK resident under the terms of the SRT – because they have say spent more than 183 days in the UK in a UK tax year – will also be tax resident in another country per the laws of that state. Further they will often retain family and significant social and economic ties in the other jurisdiction.
So why is...
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