Statutory Residence Test rules
December 15th, 2014
Taken from the Tolley Exam Training CTA training manual , this chapter covers the Statutory Residence Test rules and includes:
- An overview of the Statutory Residence Test
- The automatic overseas tests
- The automatic residence tests
- The "sufficient ties" tests and the treatment "Arrivers" and "Leavers"
- Determining days of presence in the UK
- Transitional provisions
- Record keeping under SRT
There is also a question bank with answers included to test your knowledge and help prepare students for the CTA Advisory paper.