Mercer & Hole

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 & Hole and Emma Loveday of Wedlake Bell LLP.

This Practice Note, produced in partnership with Emma Loveday of Wedlake Bell LLP, explains the meaning of working full-time or sufficient hours for the purposes of applying various elements of the statutory residence test (SRT) for determining an individual’s UK tax status.

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 & Hole and Emma Loveday of Wedlake Bell LLP.