UK Statutory Residence Test

The issue of residency is an important topic. In particular British expatriates in Singapore, or those spending a significant period of time overseas need to be aware of the implications. Simply moving abroad to avoid UK tax is an outdated concept. In recent years, even more attention has been focused on those wanting to adopt or maintain non-resident status.

The Statutory Residence Test was established by the UK’s tax body, HM Revenue and Customs. It provides a framework of who qualified for non-resident status. Those awarded this status fall outside the UK’s tax system. Generally it means they do not have to pay Income Tax or Capital Gains Tax.

Despite the Test, however, there remain certain areas of the new rules that can be easily misunderstood and difficult to interpret. In 2013, new rules also came into force governing statutory residence.

The Fry Group works with clients in Singapore to provide clarity to the rules, helping each individual to determine their non-resident status in the light of current legislation. Contact us for further information and assistance if you are keen to reassure yourself.

For a discussion about the Statutory Residence Test and your personal circumstances, please contact us.

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