Residency Tests: Working Out Your Status


HMRC’s statutory residence test is designed to provide greater certainty as to whether or not individuals are UK resident for tax purposes. The rules are somewhat complex, so it may be advisable to get professional advice to determine residency status. Contact us and take the Beaumont Swiss test free of charge now. If you’re in any doubt, we’ll help you.

Bear in mind that it may be worth someone who has previously been considered to be non-UK resident to seek advice about whether s/he becomes UK resident with effect from 6 April 2013.

Who needs to take action?

  • Anyone who lives outside the UK who intends to visit after 6 April 2013;

  • Aircrew need to make themselves aware of the specific rules for their industry;

  • If you are currently non-resident and complete a UK Tax Return;

  • Those looking to leave the UK and subsequently being considered non-resident should be aware of the new legislation relating to splitting the tax year of departure and new temporary non-residence rules;

  • Anyone planning on returning to or leaving the UK after 6 April 2013, it is no longer a clear-cut case of being treated as resident or non-resident only from the point of your arrival. Split-year treatment is now specifically defined.

There are a number of stages to the test and a variety of rules apply to determine status.

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