UK Tax Residence Rules

Statutory Residence Test

These rules are complicated. Our job is to simplify and apply the rules to your situation. Our approach is to talk to you and your family to see what you are trying to achieve. We then advise you as to what the best way forward is and whether you can break UK tax residence and maintain this status.

Our objective

Our approach


We will work with you to ensure that you understand the rules and you know what evidence to keep.

We will not give you a flowchart as these can over-simplify a very complicated area and you can easily miss important details. We advise from the law and reference HMRC guidance. We use our extensive experience in this area and have dealt with a number of HMRC enquiries on residence.

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