成人影音

View the related Tax Guidance about Global mobility and UK tax residence

Determining residence status (2013/14 onwards)

Determining residence status (2013/14 onwards)STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.IntroductionResidence is one of the key factors you should consider when deciding whether, or to what extent, an individual is liable to tax in the UK. The other key factor is domicile.Residence refers to the individual鈥檚 tax status on a year by year basis and domicile is the place which a person regards as their true home. See the Domicile guidance note.This guidance note explains the statutory residence test (also known as the SRT), which applies from 6 April 2013. It applies for 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). The statutory residence test is not used for national insurance purposes.For the implications of residence status on UK taxation, see the Residence 鈥� overview guidance note.If the individual comes to the UK or leaves the UK but is classed as resident in that tax year under the statutory residence test, it may be possible to split the tax year into periods of UK residence and non-residence. For a discussion

Residence 鈥� issues on leaving the UK (2013/14 onwards)

Residence 鈥� issues on leaving the UK (2013/14 onwards)STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.IntroductionThe impact of residency status on the liability to UK tax is discussed in the Residence 鈥� overview guidance note.The rules on determining residency status changed on 6 April 2013 with the introduction of the statutory residence test (also known as the SRT). This guidance note considers the impact of departure on the UK residence position under the new rules in place from 6 April 2013 onwards. For guidance on determining residence status under the statutory residence test, see the Determining residence status (2013/14 onwards) guidance note.It is recommended that you read both of these guidance notes before continuing. The position before 6 April 2013 is covered in the Residence 鈥� issues on leaving the UK up to 5 April 2013 guidance note.As noted above, this guidance note deals with those who left the UK on or after 6 April 2013. The position for those coming to the UK after this date can be found in the Residence 鈥� issues on coming to the UK (2013/14 onwards) guidance note.This note deals only with income