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ARTICLE · 17 FEBRUARY 2022

Am I UK Resident? The Statutory Residence Test Explained

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Clients often ask us for advice on either becoming UK resident or on what happens when a person leaves the UK and whether UK residence ceases on departure.

United KingdomTax
Charlie Tee
Charlie Tee
Sophie Carr
Sophie Carr
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UK residence

Clients often ask us for advice on either becoming UK resident or on what happens when a person leaves the UK and whether UK residence ceases on departure. In fact, since 6 April 2013, UK residence is determined by a statutory residence test, the basics of which are summarised below. If a person has spent time in the UK unexpectedly as a result of the Covid-19 pandemic it may be necessary to consider the relief under the statutory residence test for 'exceptional circumstances' which is summarised here [link to article on website]. As the test is complex, you should always take appropriate professional advice to determine your residence status.

Am I UK resident?

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