UPDATED: Statutory Residence Test

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The statutory residence test applies with effect from 6 April 2013 for the purposes of income tax, capital gains tax, inheritance tax and corporation tax (to the extent that the residence status of individuals is relevant to the latter two taxes) but not national insurance.

This news item is fully updated for Finance Act 2013, including the changes introduced by the Government during the parliamentary process. Where appropriate there are also links to the HMRC guidance which was released on 8 May 2013 and has yet to be updated for the Finance Act.

Download the full guidance note - Finance Act 2013, statutory residence test

Download the full guidance note - Government amendments to the statutory residence provisions