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 Accommodation stayed in 1 nightPresent 91 days in either of previous two tax yearsPresent in UK any other single countryTotal tiesWhen non resident throughout the threeprior tax yearsWhen resident at any time in the three prior tax yearsNumber of days in the UK in a tax year1 or No UK
Statutory Residence Test Flowchart Finance Act 2013 Not resident throughout the whole of the previous three tax years and present in UK < 46 days in the current tax year Resident in UK in at least one of previous three tax years and present in UK < 16 days in the current tax year. Leave UK to work full-time overseas, present in UK < 91 days
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