老司机午夜福利

View the related Tax Guidance about Residence for individuals

Residence 鈥� overview

Residence 鈥� overviewSTOP 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 an important tax concept as it determines whether an individual is liable to UK income tax, capital gains tax and inheritance tax. Residence must be decided on a year-by-year basis.Until 2013/14, the statutory definition of residence was very brief. In order to determine someone鈥檚 residence status it was necessary to consult the extensive case law on the subject and heavy reliance was placed on guidance published by HMRC. Although the individual is entitled to rely on the HMRC guidance if they fall clearly within it, several cases (most notably the Gaines-Cooper case), highlighted the short-comings of this guidance and left some individuals in an uncertain position. It is against this background that the statutory residence test (also referred to as the SRT) was introduced with effect from 6 April 2013.This guidance note provides an overview of:鈥�the tax implications of UK residence鈥�the statutory residence test which applies from the 2013/14 tax year onwards鈥�the rules up to and including the 2012/13 tax year鈥�dual residenceTax implications of UK residenceTaxpayers who are resident in the UK are taxable