From 6 April 2025, residence replaced domicile as the principal connecting factor for the new foreign income and gains (FIG) regime and for determining the scope of inheritance tax (IHT) on non-UK assets, subject to the detailed charging rules, exemptions, reliefs and any applicable double tax treaty. Before 6 April 2025, domicile and deemed domicile were also relevant factors in determining liability to IHT and eligibility to claim the remittance basis of taxation (see Practice Note: Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED]). This Practice Note considers the statutory residence test (SRT) which applies after 5 April 2013. Residence rules from 6 April 2013 The SRT was introduced by Schedule 45 to the Finance Act 2013 (FA 2013) and took effect on 6 April 2013 (see Structure of the statutory residence test below for an introduction to the SRT). Before this, whether an individual was tax resident in the UK or not was determined by a combination of limited statutory provisions, case law and HMRC guidance. Subject

The concept of being ‘resident in a contracting state’ is key in a double tax treaty (DTT) because: • DTTs only apply to persons who are residents of one or both contracting states, and • it is used in a number of DTT articles to allocate taxing rights between member states, eg in dividend articles which may state that a dividend paid by a resident of one contracting state to a resident of the other contracting state is taxable only in the second contracting state As a result, when advising a taxpayer about their rights under a DTT, it is vital to determine where that taxpayer is resident for the purposes of the DTT (which may be different to where that taxpayer is treated as resident under domestic law). This Practice Note considers: • the meaning of residence in a DTT context • the concept of being liable to tax in a state • where a person is treated as resident in both contracting states, how the tie-breaker test establishes the sole

ARCHIVED: This Practice Note has been archived and is not maintained. Residence, ordinary residence and domicile Residence, together with domicile and ordinary residence is key in determining the extent of an individual's liability to UK tax before 6 April 2013, particularly where non-UK income and gains are involved. This Practice Note considers the rules that applied before 6 April 2013 only. The UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took effect on 6 April 2013. See the Residence after 5 April 2013 Practice Note for an introduction to the new rules. The new test applies for income tax, capital gains tax and inheritance tax purposes, but not for national insurance purposes. All pre 6 April 2013 law, case law and guidance have been superseded for tax year 2013/14 and subsequent tax years. The concept of ordinary residence was also abolished from the same date (subject to transitional rules in 2013/14, 2014/15 and 2015/16). See the Abolition of ordinary residence from 6 April 2013 and transitional rules

ARCHIVED: This Practice Note has been archived and is not maintained. The tax rules on UK residence before 6 April 2013 are explained in the Residence before 6 April 2013 [Archived] Practice Note. This Practice Note deals with the application of the residence rules to people coming to the UK before 6 April 2013. The position for those leaving the UK before 6 April 2013 is discussed in the Residence before 6 April 2013—application of rules to individuals leaving the UK [Archived] Practice Note. The tax rules on UK residence after 5 April 2013 are explained in the Introductory guide to residence and domicile for UK tax purposes before 6 April 2025 [ARCHIVED] Practice Note. In addition to the links above, you may find the Ordinary residence before 6 April 2013 [Archived], Tax implications of ordinary residence before 6 April 2013 [Archived] and Domicile for UK tax purposes before 6 April 2025 [Archived] useful. From 6 April 2013 there are fundamental reforms to the principles

ARCHIVED: This Practice Note has been archived and is not maintained. The tax rules on UK residence before 6 April 2013 are explained in the Residence before 6 April 2013 [Archived] Practice Note, and it is recommended that you read that Note first. This Practice Note deals with the application of the residence rules to people leaving the UK before 6 April 2013. The position for those coming to the UK can be found in the Residence—issues on coming to the UK before 6 April 2013 [Archived] Practice Note. Inheritance tax (IHT) is based on domicile, not residence. However, a long-term resident may be deemed domiciled for IHT. A carefully timed departure may protect a non-domiciliary from IHT, see the Domicile for UK tax purposes before 6 April 2025 [Archived] Practice Note. A person leaving the UK may be non-resident from the day after the date of departure. If so, he is no longer taxable on his worldwide income on an arising basis, but on UK source

ARCHIVED: This Practice Note has been archived and is not maintained. For an introduction to the pre 6 April 2013 residence rules, see Practice Note: Residence before 6 April 2013 [Archived]. From 6 April 2013 residence is determined by the application of the statutory residence test (see Practice Note: Residence after 5 April 2013 for guidance). This Practice Note first discusses what is meant by a 'visitor' and the guidance given by HMRC on the tax status of visitors before 6 April 2013. It then deals with: • those who visit the UK for less than 183 days in a tax year on a one-off basis • other short-term visitors who come to the UK for longer than 183 days in a single tax year • habitual visitors (those who come here frequently and regularly) • those who visit the UK for longer periods, but for not more than three years The remainder of this Note looks at the application of the old rules

Key points • the concept of residence is used to establish the extent of an individual's liability to UK income tax and capital gains tax (CGT) • an individual’s tax residency status is determined using the statutory residence test (SRT) • an individual can be resident for tax purposes in more than one country at the same time, as residence is determined by reference to a jurisdiction's domestic laws • an individual who is not resident in the UK is taxed only on their UK source income, and certain types of gains arising on the disposal of UK assets, including residential property • both residents and non-residents can be subject to value added tax (VAT), stamp duty land tax (SDLT) and the annual tax on enveloped dwellings (ATED) • prior to 6 April 2025, domicile, rather than residence, was the key factor in determining liability to inheritance tax (IHT). However, from 6 April 2025, liability to IHT is largely determined by the amount of time an individual has been resident in the UK Residence of individuals—summary The tax residence of an individual is relevant in determining liability

This Practice Note brings together Q&As on the residence of individuals, including residence for the purposes of the statutory residence test (SRT), as well as the issues to be considered when arriving or leaving the UK. For general information on residence, see: Residence of individuals—overview. Note that although new Q&As are added to this Practice Note as they become available, individual Q&As are not currently maintained and state the law as at the date indicated in each case. SRT and split year treatment The general effect of the SRT is that an individual is either resident in the UK, or not resident in the UK, for a complete tax year. In certain circumstances, the split year rules relax this general rule where an individual arrives in, or leaves the UK, part way through a tax year. There are eight circumstances or cases where a split year can be claimed. Case 4 requires that at some point during the relevant tax year, the individual acquires a home in the UK which is their only home, or their UK home

Now known as a child arrangements order and is an order relating to: whom a child is to live, spend time or otherwise have contact with, and when a child is to live, spend time or otherwise have contact with any person.

Dispute Resolution analysis: In an action to enforce judgments obtained in the People’s Republic of China (PRC), HHJ Baumgartner found that the requirement for physical presence in the territory in Dicey rule 47 included cases where the defendant was resident without being physically present. This may have significant implications for future claims to enforce judgments obtained abroad. Written by David Juckes, barrister at Hailsham Chambers.

This Practice Note deals with the application of the residence rules to people leaving the UK after 5 April 2013. The UK’s first formal tax residency test for individuals known as the statutory residence test (SRT) took effect on 6 April 2013. For information about the SRT see the Residence after 5 April 2013 Practice Note. Before this, whether an individual was tax resident in the UK or not was determined by a combination of limited statutory provisions, case law, practice and HMRC guidance. The residence of an individual before 6 April 2013 must still be determined in accordance with the old rules. Residence determined in accordance with the SRT depends partly on whether a person is UK resident in the previous three years, so residence in the tax years 2010/11, 2011/12 and/or 2012/13 will be relevant when determining whether an individual is resident from 6 April 2013. Although the old law continues to apply to pre-2013/14 tax years it is possible for an individual to elect for their residence

The advertising process undertaken by an employer to demonstrate that the role was offered to the settled workforce in the UK, when making an application under the Tier 2 (General) category of the Points-Based System.