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Introduction

The impact of residency status on the liability to UK tax is discussed in the Residence ― 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 old rules in place up to 6 April 2013. For guidance on determining residence status in the tax years prior to 2013/14, see the Determining residence status (pre 2013/14) guidance note.

It is a good idea to read both the Residence ― overview and Determining residence status (pre 2013/14) guidance notes before continuing. The Ordinary residence ― issues on leaving the UK up to 5 April 2013 and Leaving the UK ― UK source income guidance notes may also be useful.

As noted above, this guidance note deals with those who left the UK before 6 April 2013. The position for those coming to the UK before this