Residence ― Arrivers in the UK

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Employment Tax

Guidance

The statutory residence test

The Statutory residence test (SRT) introduced major changes to the UK tax residence rules. With effect from 5 April 2013 objective tests apply to determine a person’s UK tax residence. Prior to this, the non-statutory UK tax residence position was set out by HMRC guidance HMRC6. This guidance note deals with the status of Arrivers to the UK and focuses upon common tax scenarios. There is no legal definition of an Arriver but this term is commonly used by HMRC to mean someone arriving in the UK has not got a recent history of UK residence, including international assignees who are short or medium term visitors to the UK who do not intend to settle permanently.

Automatically non-resident?

When a person arrives in the UK, you must first test whether he is automatically non-resident (FA 2013, Sch 45, paras 11–16 automatic overseas test). When an Arriver is automatically non-resident, he cannot also be tax resident. Flowchart 1 summarises the principal parts of the test:

Fewer than 46 or fewer than

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