In the UK, the tax residence of an individual needs to be considered separately for each tax year. The UK tax year runs from 6 April to 5 April.
Whether you are tax resident in the UK is determined according to the Statutory Residence Test, or “SRT”.
The SRT applies a series of tests which look at the number of days you spend in the UK and the number of “ties” you have to the UK.
The Burges Salmon ResiCheck App helps you work out your UK tax residence status by guiding you through the key tests contained in the SRT.
With the ResiCheck App you can:
- Work out whether you may have been tax resident in the UK in a past tax year
- Work out whether you may be tax resident in the UK in the present, or in a future, tax year
- Keep track of how many days you spend in the UK
The ResiCheck App is intended as a guide to UK residency status and not the tax consequences of being resident or not resident. It should not be relied on in place of legal advice. The SRT is complex and an app cannot take into account all possible variables.
- The App can be downloaded on one or more compatible devices.
- We may update the App from time to time to improve performance, enhance functionality, reflect changes to the operating system or address security issues.
- Some features require internet access over a Wi-Fi or mobile data connection.