Interactive: Determine tax residency

We’ve built a simple guided workflow you can complete with your clients or share with them, to help them determine whether they are UK residents for tax purposes.

IFA team
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January 18, 2024
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1 minute read

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The workflow asks a series of yes/no questions about employment, accommodation, family and more to determine tax residency status, and provides one of three results based on answers:

‘Resident' for those who meet the criteria for the automatic resident test
'Non-resident' for those who meet the criteria for the automatic overseas test, or who do not meet the criteria for the automatic resident test and do not have ties to the UK
'Non-resident' for those who do not meet the criteria for the automatic resident test and do not have ties to the UK
'It’s complicated' with a link to further information for those who do not meet the automatic UK test criteria but may be considered resident based on their UK ties

The time it will take to complete the workflow will depend on the individual – some may receive a definitive answer after question one, others may need to complete 23 questions. It is simple, however, with yes or no answers and guidance along the way.

This interactive is intended as a guide – please consult the Statutory Residence Test (SRT) notes published by HMRC or your IFA qualified accountant. If you don’t have an IFA qualified accountant, find one here.