The UK’s Statutory Residence Test (SRT) determines whether you are UK tax resident for a tax year. This can affect the UK treatment of income and gains and is complex for expatriates, new arrivals, leavers and people who split their time between countries. From 6 April 2025, current foreign income and gains treatment is residence-based; historic remittance-basis matters may still need separate review.
Accusolve Accountants provide tailored tax residency advice, helping you establish your residency status, understand your UK tax liabilities, and structure your affairs to minimise exposure while remaining fully compliant with HMRC requirements.
Why Choose Accusolve for Tax Residency Advice?
We combine technical expertise with practical solutions for international clients:
- Guidance on the UK Statutory Residence Test (SRT)
- Advice for expatriates, new arrivals, leavers and globally mobile individuals
- Support with dual residency and double taxation agreements
- Tax-efficient structuring of income and assets
- HMRC reporting and compliance assistance
Our Tax Residency Services Cover:
- Reviewing residency and domicile status
- Applying the Statutory Residence Test
- Advice on split-year treatment for movers to/from the UK
- Double taxation relief applications
- Tax planning for international income and investments
- Compliance with HMRC self-assessment and disclosure requirements
The Benefits of Professional Tax Residency Advice
Our advice gives you certainty and confidence in complex cross-border tax matters:
- Confirm your residency status with clarity
- Avoid unnecessary double taxation
- Protect income and assets with strategic planning
- Stay compliant with UK and international tax law
Tax Residency FAQ's
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What is the Statutory Residence Test (SRT)?
The SRT is used by HMRC to determine your tax residency status based on days spent in the UK and your connections to the country, such as work, accommodation, or family ties.
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Can I be tax resident in more than one country?
Yes. Dual residency is possible, but tax treaties between countries usually determine which country has primary taxing rights to avoid double taxation.
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What is split-year treatment?
Split-year treatment may apply if you move into or out of the UK during a tax year. It allows part of the year to be treated as UK resident and the rest as non-resident.
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Can Accusolve help with international tax residency issues?
Yes. We support individuals with cross-border ties, expatriates, new arrivals and leavers in assessing UK residence and reporting considerations. Historic pre-6 April 2025 domicile and remittance-basis matters are distinguished from the current residence-based FIG regime.
