UK - STATUTORY DEFINITION OF TAX RESIDENCE - FULL BRIEFING -Nov 2013 The 2013 Finance Bill received Royal Assent on 17 July. With this, a Statutory Residence Test (SRT) has finally been enacted. This briefing provides a detailed guide to the new SRT and highlights some of the practical considerations for affected individuals. For those who just require a summary of the key features of the SRT we have an overview briefing note.
This November version makes reference to RDR1 Residence, domicile and the remittance basis (the replacement to HMRC6), which was published on 24 October 2013.