Tax residence indicator tool

HMRC have launched a new tool to help determine tax residence status.

The tool applies the rules as set out in the Statutory Residence Test (SRT) to help determine an individual’s residence status for tax purposes.

Further guidance on the SRT is available at:

The tool is suitable for most people whose affairs are straightforward and covers the:

  • automatic overseas test
  • automatic UK tests
  • sufficient ties test

For detailed information on the SRT read:

PAYadvice.UK 25/7/2022

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