Transcription of Statutory Residence Test Flowchart - KPMG
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Statutory Residence Test Flowchart - KPMG
Statutory Residence Test FlowchartFinance Act 2013 Not resident throughout the whole of the previous three tax years andpresent in UK < 46 days in the current tax yearResident in UK in at least one of previous three tax years andpresent in UK < 16 days in the current tax yearLeave UK to work full-time overseas, present in UK < 91 daysand < 31 days spent working in UKNon-residentResidentPresent in UK 183 days in the current tax yearAll homes are in the UK ( 30 days present in home)Works sufficient hours in the UK (see overleaf)Not resident in UK throughout all of the previous three tax yearsThe number of ties below, together with whether resident at any time in the three previous years and the number of daysspent in the UK, determine the individual's Residence status for the tax year as shown in the table Resident FamilySubstantive UK Employment 40 UK days in tax yearAccessible UK Accommodation stayed in 1 nightPresent 91 days in either of previous two tax yearsTotal tiesUK Resident FamilySubstantive UK Employment 40 UK days in tax yearAccessible UK Accomm
residence will depend upon the number of UK ties (or connections) the individual has and the number of days spent in the UK. UK resident family A family tie exists if a person’s spouse, civil partner or minor child is resident in the UK in the relevant tax year.
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