Resident Check – Statutory Residence Test Questions

The Fry Group provides advice and support to those concerned about their non-resident status. To follow are some recent real-life Statutory Residence Test questions which have been posed in connection with the Statutory Residence Test.

Q – I live in the UK but am retiring shortly and will be taking a round-the-world cruise for much of the next year.  I will be retaining my UK home and intend to spend approximately 50 days in the UK. Should I assume that I will be non-resident under the statutory rules?

A – Not necessarily. It is likely that with existing UK residency , a home in the UK and a lack of a ‘home’ overseas (it is difficult to see that a cruise ship could be considered a home) you would remain UK resident.

Q – Having started work overseas, I intend to spend less than 91 days in the UK each year to ensure non-resident status.  Is there anything else I need to consider?

A – You will need to ensure that the hours you work overseas fall into the strict definition of working ‘full time’.  When considering the total hours worked in the year, you must also consider the amount of annual or parenting leave taken in the year in question as well as sick leave taken.  At the end of the calculation, the average hours worked in the year must meet a certain level in order for you to qualify.

Q – During the last tax year my wife and I came back to the UK following a family bereavement.  Is it possible to discount this time as exceptional?

A – Unfortunately, HMRC guidance on this subject specifically states that ‘…life events such as birth, marriage, divorce and death are not routinely regarded as exceptional circumstances…’.

If you have any Statutory Residence Test questions or need help and advice about your own circumstances in relation to statutory residence, please get in touch.

The answers provided to these Statutory Residence Test questions should not be relied upon as personal advice and you should not act upon it.  The purpose of the legislation is to produce a personal result, and individual circumstances do differ however similar they may appear to be. The information on this website aims to provide a breakdown of the main structure of the new rules to help you at least start to understand your position.  However, this is not intended to form professional advice nor should it be relied upon as such.  The new legislation is complex and before taking any particular action, specific and personal advice should be obtained.

  • Statutory Residence Test Guide

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