Tests in determining statutory residence status

We know that determining residence status can be difficult and the critical factor is having all the relevant facts. Much has been written in the popular press about ‘Megxit’ and many facts concerning the Duke and Duchess of Sussex are in the public domain so let us use them as an example of how an adviser would go about determining residence status. The ‘transition’ of the couple throws an interesting light on the complexities of the statutory residence test (SRT) particularly in the areas of determining the activities that will constitute ‘work’ how the concept of a ‘home’ can cause uncertainty the split year cases and the necessity of detailed record keeping.

As a brief recap under the statutory residence test an individual is resident in the UK for a tax year if for that year...