Statutory Residence Indicator
From 6 April 2013 the rules that determine whether an individual is resident in the UK for tax purposes have changed. These rules are known as the Statutory Residence Test (SRT).
For the majority of individuals determining whether or not they are resident in the UK for tax purposes is quite straightforward and under the test their position will not change. However for those with complex circumstances the SRT will provide more certainty about their residence status.
Residence is a complex area and we would be happy to discuss your position with you in more detail.
HMRC are planning to issue a pilot online residence indicator in the next few weeks. The residence indicator is designed to give users an indication of their residence status after answering a few straightforward questions regarding days spent in the UK, where your home is and whether you have family ties here.
Internet link: HMRC SRI