Sizer & Co Accountants
UK NON-RESIDENT

     How will it affect you?

** HMRC introduce new Statutory Residence Test (SRT) effective 2013/14 tax year **


                

  • UK resident
  • UK ordinarily resident
  • UK resident and domiciled
  • Temporarily resident
    • Not resident
    • Not ordinarily resident
    • UK resident but not domiciled
    • Dual resident of the UK and another country

    The UK residency rules have changed with effect from the 2013/2014 tax year which now involves the new statutory residence test (SRT). 

    Various tests are performed to see if you have ties such as home, work, family etc. in the UK which may well class you as UK resident for tax purposes regardless of where you reside. If classed as UK resident under the new (SRT) you would then be taxed on your worldwide income so it is very important that your individual circumstances are dealt with correctly to protect your residency status and exposure to UK taxation.
     


    We strongly advise that you seek professional advice in relation to this.


    Residency is a complex issue so let us take care of it for you. 


    If you are unsure of your residency status Contact Us for assistance.

    ** HMRC introduce new Non-Resident Capital Gains Tax Return (NRCGT) if UK Non-Resident disposing of UK residential property effective 2015/16 tax year **


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