Mercer & Hole

Experts

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Chris Laughton
Partner
Mercer & Hole
Lisa Spearman
Private Client Partner
Mercer & Hole
Contributions by Mercer & Hole Experts

2

Statutory residence test—split year treatment
Statutory residence test—split year treatment
Practice notes

This Practice Note covers the rules applicable where a person arrives in or leaves the UK part way through a tax year (a split year) under the UK's new statutory residence test (SRT) which has applied since 6 April 2013 to determine if individuals are UK tax resident. This Practice Note is produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP.

The statutory residence test—overseas workday relief
The statutory residence test—overseas workday relief
Practice notes

This Practice Note explains the way in which tax relief, known as overseas workday relief (OWR), is given for certain unremitted earnings of resident but non-domiciled employees where the employment is carried on outside the UK. This Practice Note is produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP.

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