SRT Flowchart

Determining your UK tax residence status is crucial if you want to avoid unnecessary tax bills. Many assume that simply moving abroad means they are no longer liable for UK tax, but the Statutory Residence Test (SRT) is far more complex than that. Getting it wrong can mean paying UK tax on your worldwide income—when you don’t need to.

On the surface, the rules seem straightforward. But beneath the surface lie complexities, nuances, and technical pitfalls that can trip up even the most well-informed individuals. This is especially true if you split your time between countries, work remotely, or plan to move abroad for tax reasons.

That’s why we’ve created this FREE Statutory Residence Test Flowchart—a valuable resource that breaks down the key steps in determining your UK tax residence. It’s designed to give you clarity on the core rules so you can start assessing your position.

However, this is just a guide. The flowchart cannot account for every nuance and scenario, such as split-year rules, the Temporary Non-Residence Rules, double tax treaties, and how your UK ties can change over time. If you’re making significant financial decisions based on tax residence, you need to get it right from the start.

That’s where we come in. Like our flowchart, an initial online consultation with us is absolutely FREE—so before you take action, let’s make sure you’re on the right path.