Statutory residence test: the end of the ‘clean break’

Jane Scott

Carolyn Steppler

Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed

A year into the new world of the statutory residence test (SRT) – introduced by FA 2013 Sch 45 with effect from 6 April 2013 – and many advisers are becoming acutely aware of some of the difficulties of the new test: the rigidity of the ‘sufficient hours’ test for full time working abroad and the apparent ambiguity of the home test to name but two.

Perhaps less obvious but just as significant is the advantage of the test for those looking to become non-UK resident without taking up employment abroad.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed

Perhaps less obvious but just as significant is the advantage of the test for those looking to become non-UK resident without taking up employment abroad.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: